Certified Information Systems Auditor (CISA) — Question 632

Which of the following provides the MOST reliable audit evidence on the validity of transactions in a financial application?

Answer options

• A. Substantive testing
• B. Walk-through reviews
• C. Design documentation reviews
• D. Compliance testing

Correct answer: A

Explanation

Substantive testing is the most effective method for obtaining reliable evidence as it directly examines the transactions and balances, ensuring their accuracy and validity. Walk-through reviews, design documentation reviews, and compliance testing are useful but do not provide the same level of direct confirmation regarding transaction authenticity.