easyMultiple Choice
CISA Practice Question: An IS auditor is planning an audit of a newly…
An IS auditor is planning an audit of a newly implemented financial system. Which of the following is the PRIMARY consideration when determining the audit scope?
⚠ Common exam trap
The trap here is that candidates often select regulatory requirements (Option D) as primary because they are mandatory, but the IS auditor must first perform a risk assessment to determine which regulatory requirements are most relevant and how to scope the audit effectively.
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 assessment of the financial system
The primary consideration for determining audit scope is a risk assessment of the financial system. ISACA standards require auditors to use a risk-based approach to focus audit efforts on areas with the highest residual risk, ensuring that resources are allocated to the most critical controls and processes. Without a risk assessment, the scope may be too broad or miss key vulnerabilities, such as segregation of duties or access control weaknesses in the new system.
Answer analysis
Option-by-option breakdown
For each option: why learners choose it and why it is or isn't the right answer here.
- ✗
Management's request to include all modules
Why it's wrong here
Management's request reflects stakeholder preference, not the primary scoping criterion; scope must derive from risk and control objectives. Such requests are relevant when agreeing engagement boundaries with the auditee, but cannot override the auditor's independent risk-based determination of what the audit must cover.
- ✗
Previous audit findings and recommendations
Why it's wrong here
Previous findings inform risk assessment but do not define scope for a newly implemented system with no audit history. Their purpose is tracking remediation of known deficiencies across audit cycles, making them the right driver when scoping follow-up reviews of previously audited environments.
- ✓
Risk assessment of the financial system
Why this is correct
Audit scope should be driven by risk, because limited resources must target areas where material misstatement or control failure is most likely. Assessing the financial system's inherent and control risk determines which processes, interfaces and periods warrant examination, ensuring coverage addresses the greatest exposures first.
- ✗
Regulatory requirements applicable to the system
Why it's wrong here
Regulatory requirements set mandatory compliance obligations but represent only one input; the primary consideration is the risk-based assessment of the system's control objectives. Regulation is the correct driver when scoping an audit whose sole purpose is demonstrating statutory or contractual compliance.
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Written by Johnson Ajibi, MSc IT Security
Senior Network & Security Engineer · founder of Courseiva
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