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Types of Audits, Assessments & Reviews
This episode of the ISACA Certified Information Systems Auditor (CISA) exam prep series surveys the full range of audit and review engagement types that a CISA candidate needs to recognise. It explains how different engagement types differ in scope, assurance level, and purpose — and why selecting the right type shapes everything that follows.
What this episode covers
- Audit vs. review — how formal audits deliver hard assurance while reviews and assessments stay lighter and focus on improvement opportunities.
- Core audit types — information systems, compliance, financial, and operational audits, and what each one targets.
- Integrated audit — how blending financial and technology disciplines into one engagement produces a single, comprehensive opinion.
- Specialised audits — third-party service, fraud, forensic, computer forensic, and functional audits, each with a distinct focus.
- Readiness assessment — reviewing control design before a formal audit to close gaps in advance.
- Control self-assessment (CSA) — how business units evaluate their own controls with the auditor in a facilitator role.
- Benefits and risks of CSA — how the approach strengthens ownership and catches risk early while also carrying potential downsides.
Watch the full episode above for the worked examples and detailed explanations of each concept.
Frequently Asked Questions
How does an audit differ from a review or assessment?
An audit is a formal inspection that verifies rules are followed, records are accurate, and efficiency targets are met, delivering a high level of assurance. Reviews and assessments are broader and lighter, typically focusing on opportunities for improvement rather than delivering a hard opinion, and they tend to carry less of a threatening reputation.
What is a control self-assessment, and what role does the auditor play in it?
A control self-assessment (CSA) is an evaluation of controls performed by the business unit’s own staff and management, who judge the strength of their own controls. The auditor acts as a facilitator rather than an inspector, helping process owners define and assess controls through questionnaires, workshops, or informal peer reviews.
Why is an integrated audit considered particularly valuable?
An integrated audit blends financial and operational testing into one engagement, producing a single combined opinion on control risk across the whole organisation. Because modern business depends heavily on technology, combining technology and business specialists in one team gives stakeholders a more complete picture of how controls link to risk.
What distinguishes a fraud audit from a forensic audit?
A fraud audit hunts directly for fraudulent activity using data analysis to expose schemes. A forensic audit goes further by building evidence suitable for the legal system — its primary goal is to support court proceedings rather than simply detect wrongdoing.
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Reference: This article is based on concepts discussed in Types of Audits, Assessments & Reviews.