Exam CISA topic 1 question 1060 discussion

Continuous Audit Module

The use of the Continuous Audit Module is the auditing procedure that provides the greatest assurance that the application program is functioning as designed. The Continuous Audit Module is a software tool that performs automated, continuous testing and monitoring of the inputs, outputs, processes, and controls of an application program.

Among these options, B. Using a Continuous Auditing Module provides the best assurance that an application program is functioning as designed. This method allows for ongoing, automated evaluation of the program's performance, offering a high level of assurance about its operational effectiveness and adherence to its design specifications. Continuous auditing modules can detect anomalies, inconsistencies, or deviations from expected performance in real-time, making them highly effective for this purpose. A. Interviewing business management B. Using a continuous auditing module C. Confirming accounts D. Reviewing program documentation

The best assurance that an application program is functioning as designed is often obtained through reviewing program documentation (Option D). Program documentation typically includes specifications, design documents, and other materials that outline how the application is supposed to work. By comparing the actual program behavior with the documented design and specifications, an auditor can assess whether the program is functioning as intended.

D. Reviewing program documentation. Reviewing program documentation involves examining the written documentation, specifications, flowcharts, and other materials related to the application program. This can help auditors understand the intended design and functionality of the program and compare it to the actual implementation. It allows for a thorough assessment of whether the program aligns with its intended purpose and design specifications.

Why not A?

Should be B. Continuous auditing involves the automated and ongoing monitoring of processes, transactions, and controls in real-time or near-real-time. It uses technology-based tools and techniques to continuously gather and analyze data, identify exceptions, and report on the results. This allows auditors to proactively detect anomalies, errors, or potential issues with the application program, providing timely assurance on its functionality.