CISA Information System Auditing Process Practice Question
Which TWO of the following are types of audit evidence recognized in IS audit practice?
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
✓
Observation
Observation and re-performance are both types of evidence; inquiry is also a type, but the question asks for TWO. The correct pair is observation and re-performance.
Answer analysis
Option-by-option breakdown
For each option: why learners choose it and why it is or isn't the right answer here.
- ✗
Assumption
Why it's wrong here
Assumptions are not evidence; they are premises.
- ✓
Observation
Why this is correct
Observing a process being performed is direct evidence.
- ✗
Conjecture
Why it's wrong here
Conjecture is opinion, not evidence.
- ✓
Re-performance
Why this is correct
Independently performing a control provides reliable evidence.
- ✗
Hypothesis
Why it's wrong here
Hypotheses are not evidence; they are testable statements.
Go deeper
Related to this question
About these practice questions
Courseiva writes every CISA question from scratch — 995 in total, each with an explanation and a wrong-answer breakdown. None are copied from real exams or dumps. Learn why practice questions differ from exam dumps →
JA
Written by Johnson Ajibi, MSc IT Security
Senior Network & Security Engineer · founder of Courseiva
This CISA practice question is part of Courseiva's free ISACA certification practice question bank. Courseiva provides original exam-style practice questions with explanations, topic-based practice, mock exams, readiness tracking, and study analytics to help learners prepare for the CISA exam.