Which audit technique would an IS auditor MOST likely use to evaluate the organization's manual review process?

The most suitable audit technique for evaluating an organization's manual review process is a walk-through. This technique involves following the entire process step-by-step, allowing the auditor to observe the manual review activities firsthand. By conducting a walk-through, the auditor can gather comprehensive insights into how the manual review is carried out, identify any potential weaknesses or inefficiencies, and assess whether the procedures in place are being followed as intended.

This technique also enables the auditor to ask pertinent questions during the process, thereby enhancing understanding and facilitating a discussion about the effectiveness of controls and processes. Moreover, a walk-through gives a practical view of the interactions and flow of information during the manual review process, which is crucial for assessing its strengths and weaknesses.

In contrast, inspection and inquiry are more about examining records or asking stakeholders questions without necessarily observing the process in action. Reperformance would involve the auditor independently performing the review process to verify outcomes, which might not provide as detailed an understanding of the process itself as a walk-through would.