Audit Evidence gathering for CISA Exam- How an IS Auditor gathers audit evidence

CISA-PTR 5

Some Important Techniques for gathering audit evidence includes

Observation ^{[Very Important]}

Interview/Inspection/Inquiry

Analysis of

Organizational Structure

Policy, Procedures & Standards

Examination

Tests & Checks

CISA Type Question 5.

An IS Auditor while auditing the IS setup of a construction firm has

collected audit evidence by various methods. Evidence collected by

which of the following methods can be proved MOST important?

1. Inquiry

2. Observation

3. Assessment

4. Vouching.

Answer to CISA Type Question 4.

Correct Answer is 2. Planning

Further Reference:

1. CISA Review Manual published by ISACA.

2. http://www.isaca.org

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