Master risk assessment for the ISACA CISA exam! Learn why industry standards and best practices are crucial for IS auditors during pre-audit risk assessments.
Table of Contents
Question
Which of the following is MOST important for an IS auditor to consider when performing the risk assessment prior to an audit engagement?
A. Industry standards and best practices
B. The amount of time since the previous audit
C. The results of the previous audit
D. The design of controls
Answer
A. Industry standards and best practices
Explanation
Understanding relevant industry standards and best practices provides a baseline for evaluating the design and effectiveness of an organization’s controls, and identifying potential risks.
Isaca Certified Information Systems Auditor CISA certification exam practice question and answer (Q&A) dump with detail explanation and reference available free, helpful to pass the Isaca Certified Information Systems Auditor CISA exam and earn Isaca Certified Information Systems Auditor CISA certification.