CISA Information System Auditing Process Practice Question
Which type of audit evidence involves the auditor independently performing a control procedure to verify its effectiveness?
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
✓
Re-performance
Re-performance is when the auditor independently executes a control to confirm it operates as intended.
Answer analysis
Option-by-option breakdown
For each option: why learners choose it and why it is or isn't the right answer here.
- ✗
Inspection
Why it's wrong here
Inspection involves examining records or documents.
- ✗
Observation
Why it's wrong here
Observation is watching a process or procedure.
- ✓
Re-performance
Why this is correct
Re-performance is the auditor doing the control themselves.
- ✗
Inquiry
Why it's wrong here
Inquiry involves asking questions of personnel.
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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.