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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
While management input is valuable, scope is primarily driven by risk.
- ✗
Previous audit findings and recommendations
Why it's wrong here
Past findings inform but do not solely determine scope; risk is primary.
- ✓
Risk assessment of the financial system
Why this is correct
Risk assessment identifies areas with highest impact and likelihood, guiding scope.
- ✗
Regulatory requirements applicable to the system
Why it's wrong here
Regulatory requirements are part of risk assessment, not the primary driver.
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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.