They fail because they studied the wrong way: memorising frameworks and definitions, then hoping to match them to questions on the day.
The exam doesn’t ask you to recall. It asks you to judge, the way a senior, independent auditor would. Every question has one right answer and one close distractor that is technically correct but wrong for the auditor in the room.
It’s the same for CISA, CIA and AAIA. So the approach here is simple: learn the lens first, then the content. Once you can see a question the way the examiner does, the thick manual starts to feel a lot shorter.
that close distractor is where smart people lose marks