Certified Information Systems Auditor (CISA) — Question 426

Which of the following is an audit reviewer's PRIMARY role with regard to evidence?

Answer options

• A. Ensuring appropriate statistical sampling methods were used
• B. Ensuring evidence is labeled to show it was obtained from an approved source
• C. Ensuring unauthorized individuals do not tamper with evidence after it has been captured
• D. Ensuring evidence is sufficient to support audit conclusions

Correct answer: D

Explanation

The primary role of an audit reviewer is to ensure that the evidence gathered is sufficient to support the conclusions drawn from the audit. While ensuring proper sampling, labeling, and protection from tampering are important, they are secondary to the need for sufficient evidence that can substantiate the audit conclusions.