Home MCQs CISA Question #1735
Back to Questions
CISA QUESTION #1735
Question 1
Through what process does an IS auditor arrive at and justify a final audit opinion?
  • By accumulating and evaluating evidence and making direct observations during the audit.✔️
  • By accepting and relying on representations and assurances provided by management.
  • By evaluating whether the language used in organisational policies meets compliance standards.
  • Under the direction and guidance of the audit committee.
Correct Answer Explanation
An auditor's final opinion must be earned through independent effort — gathering evidence, conducting tests, and making objective observations — not received from management or directed by a committee. The fundamental purpose of an audit is to verify or challenge management's assertions through independent inquiry. An opinion that is merely based on what management says, or what a committee desires, does not constitute a valid independent audit opinion.