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CISA Exam - Question 716


A finance group recently implemented new technologies and processes. Which type of IS audit would provide the GREATEST level of assurance that the department's objectives have been met?

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Correct Answer: BC

A performance audit is the most appropriate type of IS audit to provide the greatest level of assurance that the department's objectives have been met. This is because a performance audit specifically focuses on evaluating the effectiveness, efficiency, and economy of the operations and processes within a particular department, ensuring that the implemented technologies and processes are achieving the intended results.

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SwallowsOption: B
Jul 5, 2024

An integrated audit is a comprehensive audit of different functions or departments across the organization, whereas a performance audit is more appropriate to assess the achievement of objectives of a particular department.Hence, to ascertain the achievement of objectives of the finance group, a performance audit is the most appropriate type of IS audit.

KAP2HURUFOption: C
Jul 15, 2024

Given that the finance group has implemented new technologies and processes, an integrated audit is the most suitable choice because it will assess both the financial and IT aspects of these changes, ensuring that the department's objectives are being met in a controlled and compliant manner.