CISA Information System Auditing Process Practice Question
According to ISACA IT Audit Standards, which of the following is the MOST important consideration when determining the scope of an IS audit?
Answer choices
Why each option matters
Answer the question above first, then reveal the full breakdown to understand why each option is right or wrong.
Correct answer & explanation
✓
The risk assessment of the area under review
The scope should be based on a risk assessment to ensure that the audit addresses areas with the highest risk to the organization.
Answer analysis
Option-by-option breakdown
For each option: why learners choose it and why it is or isn't the right answer here.
- ✗
The availability of audit staff
Why it's wrong here
Incorrect; resource constraints should not dictate scope; risk should.
- ✗
The budget approved for the audit
Why it's wrong here
Incorrect; budget may limit scope but should not be the primary consideration.
- ✓
The risk assessment of the area under review
Why this is correct
Correct; risk assessment is the basis for scoping.
- ✗
The results of prior audit findings
Why it's wrong here
Incorrect; while relevant, the primary driver is risk assessment.
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JA
Written by Johnson Ajibi, MSc IT Security
Senior Network & Security Engineer · founder of Courseiva
This CISA practice question is part of Courseiva's free ISACA certification practice question bank. Courseiva provides original exam-style practice questions with explanations, topic-based practice, mock exams, readiness tracking, and study analytics to help learners prepare for the CISA exam.