The answer is to conduct a risk assessment of the ERP implementation. This is the most appropriate first step because audit planning must begin with identifying and evaluating the risks inherent in the new system, such as configuration errors, segregation of duty conflicts, or data migration issues, which then directly informs the scope and focus of audit procedures. On the CISA exam, this concept tests your understanding of the risk-based audit approach, where the auditor prioritizes high-risk areas over low-risk ones to ensure efficient use of limited resources; a common trap is choosing to review the system’s control documentation first, but that step follows risk identification. Remember the memory tip: “Risk first, scope second” — always start audit planning with a risk assessment to target critical controls effectively.
CISA Information System Auditing Process Practice Question
This CISA practice question tests your understanding of information system auditing process. Compare every option against the stated constraints before choosing — the best answer satisfies all requirements, not just the most obvious one. After answering, compare your reasoning against the explanation and wrong-answer breakdown below. Once you have made your selection, read the full explanation to reinforce the concept and understand why each distractor is designed to mislead on exam day.
An IS auditor is planning an audit of a newly implemented ERP system. The auditor wants to ensure that the audit covers critical controls. Which of the following is the most appropriate first step in the audit planning process?
Clue words in this question
Noticing these words before you look at the options changes how you read each choice.
Clue: "first"
Why it matters: Order matters here. You are being tested on which action comes before the others — not which action is generally useful.
Answer the question above first, then reveal the full breakdown to understand why each option is right or wrong.
Correct answer & explanation
✓
Conduct a risk assessment of the ERP implementation.
The first step in audit planning is to conduct a risk assessment to identify high-risk areas and focus audit efforts.
Key principle: OSPF neighbour adjacency depends on matching area, hello/dead timers, network type, and authentication — IP reachability alone is not enough.
Answer analysis
Option-by-option breakdown
For each option: why learners choose it and why it is or isn't the right answer here.
✗
Interview the system administrator.
Why it's wrong here
Interviews are part of evidence gathering, not the initial planning step.
✗
Review prior audit workpapers.
Why it's wrong here
Reviewing prior workpapers is useful but not the first step; risk assessment comes first.
✓
Conduct a risk assessment of the ERP implementation.
Why this is correct
Risk assessment is the foundational step to identify risks and prioritize audit work.
Clue confirmation
The clue word "first" in the question point toward this answer.
Audit program is developed after risk assessment and control understanding.
Common exam traps
Common exam trap: OSPF can fail even when IP connectivity looks correct
OSPF neighbour formation depends on matching areas, timers, network type, authentication and passive-interface behaviour. Do not choose an answer only because the devices can ping.
Detailed technical explanation
How to think about this question
OSPF questions usually test the details that control adjacency and route selection. Read the neighbour state, area, router ID and interface configuration before deciding what is wrong.
KKey Concepts to Remember
OSPF neighbours must agree on key parameters.
Router ID selection can affect neighbour relationships and LSDB output.
OSPF cost influences the preferred path.
A route can appear in OSPF information but not become the installed route.
TExam Day Tips
→Check area mismatch first when OSPF adjacency fails.
→Review passive interfaces when a network is advertised but no neighbour forms.
→Use show ip ospf neighbor and show ip route clues carefully.
Key takeaway
OSPF neighbour adjacency depends on matching area, hello/dead timers, network type, and authentication — IP reachability alone is not enough.
Real-world example
How this comes up in practice
A practitioner preparing for the CISA exam encounters this exact type of scenario on the job. The correct answer here is not the most general option — it is the best answer for the specific constraint described. OSPF neighbour adjacency depends on matching area, hello/dead timers, network type, and authentication — IP reachability alone is not enough. Real exam questions reward reading the full scenario before eliminating options, because the constraint defines which answer fits.
What to study next
Got this wrong? Here's your next step.
Review OSPF neighbour requirements — matching area type, hello and dead timers, network type, stub flags, and authentication. Study show ip ospf neighbor states (INIT, 2-WAY, FULL). Then practise related CISA OSPF questions on adjacency and route selection.
Information System Auditing Process — This question tests Information System Auditing Process — OSPF neighbours must agree on key parameters..
What is the correct answer to this question?
The correct answer is: Conduct a risk assessment of the ERP implementation. — The first step in audit planning is to conduct a risk assessment to identify high-risk areas and focus audit efforts.
What should I do if I get this CISA question wrong?
Review OSPF neighbour requirements — matching area type, hello and dead timers, network type, stub flags, and authentication. Study show ip ospf neighbor states (INIT, 2-WAY, FULL). Then practise related CISA OSPF questions on adjacency and route selection.
Are there clue words in this question I should notice?
Yes — watch for: "first". Order matters here. You are being tested on which action comes before the others — not which action is generally useful.
What is the key concept behind this question?
OSPF neighbours must agree on key parameters.
About these practice questions
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These questions test the same concept from different angles. Work through them to make sure you can recognise it however the exam phrases it.
Variation 1. 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?
easy
A.Management's request to include all modules
B.Previous audit findings and recommendations
✓ C.Risk assessment of the financial system
D.Regulatory requirements applicable to the system
Why C: 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.
Last reviewed: Jun 24, 2026
Question Discussion
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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.
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