CISA Question 360

Community Discussion

Written by other learners. Comments can disagree with the marked answer — check the official documentation when in doubt.

• Chose B1

  To ensure the quality and integrity of test procedures in audit analytics, the best approach is to centralize test procedures and implement change control. This ensures consistency, standardization, and version control across audit teams, while also managing any modifications to the procedures

• Chose B1

  To ensure quality and integrity of test procedures used in audit analytics, it is critical to: Centralize procedures – This ensures consistency, standardization, and version control across audit teams. Implement change control – Ensures that any modifications to procedures are reviewed, approved, documented, and tested before deployment. This combination prevents unauthorized or inconsistent changes and ensures reliability, repeatability, and auditability of analytics tests. Why not the others? A. Developing and communicating best practices – Helpful, but without centralized control, inconsistent application can occur. C. Audit data repository – Supports data access but doesn’t directly ensure test procedure quality/integrity. D. Decentralizing procedures with peer review – Increases variation and reduces control, which may harm consistency and integrity.

• 1

  B. Centralizing procedures and implementing change control Centralizing procedures ensures consistency and standardization across the organization, while implementing change control helps manage updates and modifications to test procedures systematically. This combination ensures that all audit analytics procedures are maintained at a high standard and any changes are documented, reviewed, and approved, preserving their quality and integrity.