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

The method commonly used by IS auditors to assess the effectiveness of controls is the testing of control processes. This approach involves the systematic examination and evaluation of the control activities in place within an organization. By testing controls, auditors can verify whether they are functioning as intended and can effectively mitigate risks.

This testing can take various forms, including:

- **Inquiry**: Asking personnel how the controls are applied.

- **Observation**: Watching the controls in action to see if they are being followed properly.

- **Inspection**: Reviewing documents and records related to the controls.

- **Reperformance**: Repeating control activities to determine if the same results are achieved.

The focus on control processes allows auditors to gather evidence of adequacy and effectiveness directly, which is critical for forming an opinion on the overall risk environment of the organization. This method provides tangible results that can be measured against the control objectives the organization has established.

In contrast, peer reviews, surveys of employees, and benchmarking against industry standards, while valuable for certain purposes, do not provide the same direct evidence regarding the efficacy of specific control activities. Peer reviews often focus on overall compliance and best practices rather than testing controls. Surveys can yield insights into employee perceptions of controls but do not assess actual effectiveness