CISA Information System Auditing Process Practice Question
An IS auditor is planning an audit of a financial application. The auditor wants to ensure that audit effort is focused on areas with the highest risk. Which approach should the auditor adopt?
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
✓
Risk-based audit approach
A risk-based audit approach prioritizes high-risk areas for more intensive testing, aligning with ISACA standards.
Answer analysis
Option-by-option breakdown
For each option: why learners choose it and why it is or isn't the right answer here.
- ✗
Substantive approach
Why it's wrong here
Focuses on detailed testing of transactions, not risk prioritization.
- ✗
Control self-assessment approach
Why it's wrong here
Involves management self-assessment, not risk-based planning.
- ✗
Compliance-based approach
Why it's wrong here
Focuses on adherence to laws, not risk prioritization.
- ✓
Risk-based audit approach
Why this is correct
Correctly focuses on high-risk areas.
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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.