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เตรียมตัวสอบ CISA
Question : Which of the following forms of evidence would be considered to be the MOST reliable when assisting an IS Auditor develop audit conclusions ?
| A) |
A confirmation letter received from a third party for the verification of an account balance |
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| B) |
Assurance via a control self-assessment received from line management that an application is working as designed |
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| C) |
Trend data obtained from World Wide Web ( Internet ) sources |
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| D) |
Ratio analysis developed by the IS auditor from reports supplied by line management |
The Correct Answer is :
A. A confirmation letter received from a third party for the verification of an account balance
Explanation :
Evidence obtained from independent, third parties is almost always considered to be the most reliable. Answers B, C and D would not be considered as reliable.
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