CISA Information System Auditing Process Practice Question
An IS auditor is planning an audit of an organization's IT infrastructure. Which of the following is the PRIMARY benefit of using a risk-based approach?
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
✓
It focuses audit efforts on areas with the highest risk.
A risk-based approach allows the auditor to focus on areas with higher risk, thereby optimizing the use of audit resources and ensuring that significant risks are addressed.
Answer analysis
Option-by-option breakdown
For each option: why learners choose it and why it is or isn't the right answer here.
- ✗
It ensures that all controls are tested equally.
Why it's wrong here
Incorrect; risk-based approach prioritizes higher-risk areas, not equal testing.
- ✗
It reduces the overall cost of the audit.
Why it's wrong here
While cost may be a benefit, the primary benefit is focusing on high-risk areas.
- ✓
It focuses audit efforts on areas with the highest risk.
Why this is correct
Correct; the risk-based approach directs resources to areas of greatest risk.
- ✗
It guarantees the detection of material misstatements.
Why it's wrong here
Incorrect; it does not guarantee detection, only prioritizes risk.
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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.