Exam CISA topic 1 question 258 discussion

Is B : By reviewing the source code, the auditor can gain an understanding of how the calculation is performed, and can verify that the calculation logic and formula comply with the relevant regulatory requirements. This approach also enables the auditor to identify any potential issues or errors in the calculation logic or formula and to recommend appropriate corrective actions. Re-performing the calculation with audit software may also provide assurance, but it may not necessarily verify compliance with regulatory requirements. Audit software typically verifies data accuracy, completeness, and consistency. It may not necessarily be designed to verify compliance with regulatory requirements.

A. Re-perform the calculation with audit software.

an IS auditor should independently verify that automated calculations are accurate and meet the required standards.

Dont know the logic of those ppl chose B, but as an IS auditor for 15 yrs, should be A.

Re-perform. Code reviews are useful for understanding how calculations are performed but are not a substitute for verifying the actual output.

By re-running calculations with audit software, you can see the actual results and directly verify that the system is functioning correctly. This provides objective evidence of compliance with regulatory requirements. While reviewing source code is important, correct code does not guarantee that the actual calculations are accurate.

Reperformance

A is correct.