Follow the standards' sequence

Exam

CISA

What it means

The audit process runs plan, execute, report, follow up. If the question is set at a stage, the answer is usually the next step of that stage, not a later one.

The trap answer looks like

Jump to reporting or remediation before the evidence is complete.

The winning answer looks like

Do the next step of the audit process: plan, perform, report, follow up.

Worked example

Six months after an audit, management says all actions are complete.

✅ Perform follow-up procedures to verify the actions work

Follow-up is part of the process. A management statement is not evidence.