Certified Information Systems Auditor 2025 – 400 Free Practice Questions to Pass the Exam

Question: 1 / 400

What key aspect should an IS auditor focus on when performing additional testing on a potential finding?

Increasing report length

Validity of evidence

Confirming finding accuracy

Focusing on the validity of evidence is essential for an IS auditor when performing additional testing on a potential finding. Validity ensures that the evidence collected is credible, relevant, and supports the conclusions drawn from the audit process. Evidence must be accurate and reliable to confirm any identified issues or deficiencies adequately.

By ensuring that the evidence is valid, an auditor can substantiate the findings effectively. This stage not only reinforces the audit's integrity but also helps in making well-informed decisions based on the evidence. The core of an audit's findings relies heavily on the trustworthiness of the gathered evidence; thus, the focus should always be on verifying this validity during the additional testing phase.

The other choices, while relevant to some extent, do not directly address what is most critical when honing in on a potential finding. Increasing report length does not directly contribute to the depth of analysis; confirming finding accuracy, while related, is secondary to ensuring the evidence supporting that accuracy is valid; reducing auditing time may sacrifice thoroughness, which is counterproductive to the audit's objectives.

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Reducing auditing time

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