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

The most effective audit practice for determining the operational effectiveness of controls applied to transaction processing is control testing. Control testing involves examining the controls that are in place to ensure they are functioning as intended and mitigating risks effectively. This method provides direct evidence regarding the performance and reliability of those controls during actual transaction processing.

When auditors conduct control testing, they typically perform procedures such as re-performing transactions, reviewing system outputs, or validating records against predefined criteria. This hands-on approach allows auditors to isolate specific control areas and evaluate their operational efficacy in real-time conditions, making it a powerful method for assessing the effectiveness of internal controls.

Substantive testing, while important, primarily focuses on verifying the accuracy and completeness of financial information rather than the effectiveness of controls that affect transaction processing. While analytical reviews and compliance checks serve unique purposes in an audit, they do not provide the same level of detailed assessment regarding how well the controls operate during the transaction process. Thus, control testing stands out as the most effective practice in this context.