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CISA QUESTION #1729
Question 1
Which of the following correctly lists valid and recognised types of audits?
  • Forensic, accounting, verification, regulatory
  • Integrated, operational, compliance, administrative✔️
  • Financial, SAS-74, compliance, administrative
  • Information systems, SAS-70, regulatory, procedural
Correct Answer Explanation
The recognised categories of audits include: financial, operational (SAS-70), integrated (SAS-94), compliance, administrative, forensic, and information systems. Options such as 'verification', 'procedural', 'SAS-74', and 'regulatory' are not recognised standard audit types. A forensic audit is specifically used to gather evidence relating to a potential criminal act and is a legitimate, distinct audit category.