CISA Information System Auditing Process Practice Question
During the planning phase of an IS audit, the auditor identifies that the organization has recently implemented a new ERP system. Which of the following actions should the auditor prioritize?
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
✓
Include a review of the ERP system in the audit scope due to the high inherent risk
A risk-based audit approach requires focusing on high-risk areas. A new ERP system introduces significant risks, so it should be prioritized in the audit scope.
Answer analysis
Option-by-option breakdown
For each option: why learners choose it and why it is or isn't the right answer here.
- ✗
Exclude the ERP system from the audit scope because it is new and not yet stable
Why it's wrong here
New systems are often higher risk and should be included.
- ✓
Include a review of the ERP system in the audit scope due to the high inherent risk
Why this is correct
New systems typically have higher risk and warrant audit attention.
- ✗
Delay the audit until the ERP system has been fully stabilized for six months
Why it's wrong here
Audits should be timely; delaying may miss control issues.
- ✗
Focus only on financial reporting controls related to the ERP system
Why it's wrong here
The audit should consider all relevant controls, not just financial reporting.
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Written by Johnson Ajibi, MSc IT Security
Senior Network & Security Engineer · founder of Courseiva
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