Certified Information Systems Auditor (CISA) — Question 831

Which of the following are BEST suited for continuous auditing?

Answer options

• A. Low-value transactions
• B. Irregular transactions
• C. Real-time transactions
• D. Manual transactions

Correct answer: C

Explanation

Real-time transactions are ideal for continuous auditing as they allow for immediate monitoring and assessment, enhancing the detection of anomalies. In contrast, low-value and manual transactions may not require the same level of scrutiny, and irregular transactions do not occur consistently enough to warrant continuous auditing.