Certified Information Systems Auditor (CISA) — Question 657

Which of the following audit procedures would provide the BEST assurance that an application program is functioning as designed?

Answer options

• A. Interviewing business management
• B. Using a continuous auditing module
• C. Confirming accounts
• D. Reviewing program documentation

Correct answer: B

Explanation

Using a continuous auditing module (B) provides ongoing monitoring and real-time data, ensuring the application operates correctly. Interviewing business management (A) and reviewing program documentation (D) may provide insights but do not guarantee functionality. Confirming accounts (C) is unrelated to application performance.