CISA Information System Auditing Process Practice Question

During the planning phase of an IS audit, which of the following is the PRIMARY purpose of conducting a risk assessment?

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

✓

To identify high-risk areas for audit focus

A risk assessment identifies high-risk areas to prioritize audit efforts and allocate resources effectively.

Answer analysis

For each option: why learners choose it and why it is or isn't the right answer here.

✗
To determine the audit budget
Why it's wrong here
Budget is a resource constraint, not the primary purpose of risk assessment.
✗
To obtain management approval
Why it's wrong here
Approval is an administrative step, not the purpose of risk assessment.
✗
To select the audit team members
Why it's wrong here
Team selection is based on skills and availability, not directly on risk assessment.
✓
To identify high-risk areas for audit focus
Why this is correct
Risk assessment drives audit scope and resource allocation.

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