CISA Information System Auditing Process Practice Question
An IS auditor is planning an audit of a decentralized organization with multiple business units. The auditor wants to use a risk-based approach. Which of the following is the MOST appropriate factor to prioritize audit coverage?
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 results of a risk assessment evaluating inherent risk and control effectiveness.
Risk assessment should consider the inherent risk of each unit, including financial impact, complexity, and past issues, to prioritize high-risk areas.
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 geographical location of each business unit.
Why it's wrong here
Location may be a factor but not the most appropriate for prioritization.
- ✓
The results of a risk assessment evaluating inherent risk and control effectiveness.
Why this is correct
Risk assessment directly informs audit coverage.
- ✗
The budget allocated to each business unit for IT.
Why it's wrong here
Budget size does not necessarily correlate with risk.
- ✗
The number of employees in each business unit.
Why it's wrong here
Employee count is not directly indicative of risk.
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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.