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

For each option: why learners choose it and why it is or isn't the right answer here.

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Inspection
Why it's wrong here
Inspection examines records or documents for evidence of control performance; it does not involve the auditor executing the control. It is tempting because examining evidence is central to auditing, and inspection would be correct when verifying authorisation signatures or configuration settings recorded in system documentation.
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Observation
Why it's wrong here
Observation means watching others perform a procedure, not executing it yourself, so it cannot evidence independent re-performance. It is tempting because auditors commonly observe control operation, and it would be the right evidence type when the objective is confirming that staff actually carry out a process as documented.
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Re-performance
Why this is correct
Re-performance requires the auditor to independently execute the control procedure, such as recalculating a total or re-running an authorisation check, and compare the result with the organisation's output. This directly tests operating effectiveness rather than relying on documentation or inquiry.
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Inquiry
Why it's wrong here
Inquiry gathers representations from knowledgeable personnel; it produces testimonial evidence rather than the auditor's own execution of the control. It is tempting because questioning staff is quick and routine, and inquiry would be the right technique when corroborating understanding of how a control is designed and operated.

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