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Isaca CISA Exam - Topic 2 Question 114 Discussion

Which of the following provides the MOST reliable audit evidence on the validity of transactions in a financial application?
B) Substantive testing
A) Walk-through reviews
C) Compliance testing
D) Design documentation reviews

Isaca CISA Exam - Topic 2 Question 114 Discussion

Actual exam question for Isaca's CISA exam
Question #: 114
Topic #: 2
[All CISA Questions]

Which of the following provides the MOST reliable audit evidence on the validity of transactions in a financial application?

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Suggested Answer: B

Substantive testing provides the most reliable audit evidence on the validity of transactions in a financial application. Substantive testing is an audit procedure that examines the financial statements and supporting documentation to see if they contain errors or misstatements. Substantive testing can help to verify that the transactions recorded in the financial applicationare authorized, complete, accurate, and properly classified. Substantive testing can include methods such as vouching, confirmation, analytical procedures, or physical examination.


by Michal at May 07, 2026, 08:09 AM

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Rebbeca
10 hours ago
Compliance testing is often overlooked but still important.
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Derrick
6 days ago
Walk-through reviews can be helpful too, though.
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Vinnie
11 days ago
I think substantive testing is the way to go!
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Lea
16 days ago
I'm torn between compliance testing and substantive testing; I just can't recall which one is more reliable for validating transactions.
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Fernanda
2 months ago
I feel like walk-through reviews are important, but they might not provide as much evidence as substantive testing.
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Jerilyn
2 months ago
I remember practicing a question similar to this, and I think compliance testing was considered less reliable than substantive testing.
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Alaine
2 months ago
I think substantive testing might be the best choice since it directly examines the transactions, but I'm not entirely sure.
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