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CISA Practice Question: Which TWO of the following are indicators that an…
Which TWO of the following are indicators that an IS auditor may need to adjust the audit approach during fieldwork? (Select TWO.)
⚠ Common exam trap
ISACA often tests the distinction between project management issues (like being behind schedule) and substantive audit evidence issues; candidates mistakenly select 'behind schedule' as a reason to adjust the audit approach, but it is a resource or timing problem, not a validity-of-evidence trigger.
Answer choices
Why each option matters
Answer the question above first, then reveal the full breakdown to understand why each option is right or wrong.
Correct answer & explanation
✓
Inability to obtain sufficient appropriate audit evidence
If the IS auditor cannot obtain sufficient appropriate audit evidence, the audit approach must be adjusted—for example, by expanding sample sizes, using alternative procedures, or re-evaluating the reliance on controls. This directly impacts the ability to form an audit opinion and is a key fieldwork trigger per ISACA audit standards.
Answer analysis
Option-by-option breakdown
For each option: why learners choose it and why it is or isn't the right answer here.
- ✓
Inability to obtain sufficient appropriate audit evidence
Why this is correct
May require alternative procedures or audit approach.
- ✗
Completion of the initial risk assessment
Why it's wrong here
This should be done during planning.
- ✗
Audit team members are behind schedule
Why it's wrong here
Schedule issues may require resource adjustments, not approach.
- ✗
Management requests a change in audit scope
Why it's wrong here
Scope changes need formal revision, not just approach adjustment.
- ✓
Higher than expected error rates in sample testing
Why this is correct
May indicate ineffective controls, requiring expanded testing or revised assessment.
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Written by Johnson Ajibi, MSc IT Security
Senior Network & Security Engineer · founder of Courseiva
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