More Audit Evidence for CISA Exam

CISA Quick Tips 11:

 

Appropriate documented audit evidence should be there to support the audit

 

results.

 

 

CISA Type Question 11 :

An IS Auditor while conducting an IS audit assignment collects various

evidences. After evaluating he finds that audit evidence are reliable

& pertinent but not sufficient. What will be MOST appropriate course

of action for the IS Auditor?

1. IS Auditor should give logical end to the audit based on audit

 

   evidence already collected

 

2. IS Auditor should try to obtain additional evidence

 

3. IS Auditor should complete the audit at that moment and inform 

 

   auditee about sufficiency issue.

 

4. IS Auditor should quit the IS Audit.

 

 

Further reference:

 

1. ISACA IS Audit Standard, Policies & Guidelines

 

2. http://www.isaca.org

 

 

Answer to CISA Type Question 10:

 

 

Answer is 1. Heuristic in nature

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