Certified Information Systems Auditor (CISA) — Question 945

When evaluating evidence as part of an IS audit, which of the following sources should be considered MOST reliable?

Answer options

• A. Evidence demonstrated in front of the auditor
• B. Evidence provided directly from the auditee
• C. Evidence curated by senior management
• D. Evidence provided by a third party

Correct answer: A

Explanation

The most reliable evidence in an IS audit is that which is demonstrated directly in front of the auditor, as it allows for real-time verification and observation. Evidence from the auditee may be biased, while curated evidence from senior management could lack objectivity. Third-party evidence, while potentially valuable, does not provide the same level of direct validation as evidence presented in the audit setting.