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CISA Exam - Question 48


Which audit approach is MOST helpful in optimizing the use of IS audit resources?

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Correct Answer: C

Risk-based auditing is the most helpful approach in optimizing the use of IS audit resources because it focuses on identifying and prioritizing areas with higher risk within an organization's information systems environment. This allows auditors to allocate their time and resources more effectively, concentrating on parts of the system that could have the highest impact if issues arise, thereby increasing the efficiency and effectiveness of the auditing process.

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ChangwhaOption: C
Jul 10, 2023

C, Risk-based auditing focuses on identifying and prioritizing areas of higher risk within an organization's information systems environment.

5b56aaeOption: C
Apr 19, 2024

Risk-based

RS66
Jun 24, 2024

why not continuous auditing?