Which of the following should be an IS auditor's PRIMARY consideration when determining which issues to include in an audit report?
Which of the following should be an IS auditor's PRIMARY consideration when determining which issues to include in an audit report?
The primary consideration for an IS auditor when determining which issues to include in an audit report is materiality. Materiality ensures that the audit report focuses on issues that are significant and potentially impactful on stakeholders' decision-making processes. This helps prioritize the most important findings that could influence the overall conclusions and effectiveness of the audit.
Overall, materiality is the PRIMARY consideration for an IS auditor when determining which issues to include in an audit report, as it ensures that the report focuses on issues that are significant and have the potential to impact stakeholders' decision-making processes.