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
Option-by-option breakdown
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
Risk assessment identifies threats, vulnerabilities and impacts to scope audit effort, not to set the budget itself. Budgeting follows resource planning and audit scope decisions. It is tempting because risk ratings do influence how many audit days are allocated, but the primary purpose is prioritising audit areas, not costing them.
- ✗
To obtain management approval
Why it's wrong here
Management approval is an authorisation step following the audit plan, not the output of assessing risk. It is tempting because risk assessment findings often justify the plan presented for sign-off, and it would be correct when the objective is to secure formal acceptance of the audit charter or plan.
- ✗
To select the audit team members
Why it's wrong here
Risk assessment determines the likelihood and impact of threats to the audited environment, which drives audit scope, objectives and resource allocation. It is tempting because resourcing follows from that scoping, and it would be correct when the objective is to determine the skills and size of the audit team.
- ✓
To identify high-risk areas for audit focus
Why this is correct
Risk assessment during planning directs audit resources toward areas of greatest exposure, ensuring effort concentrates where misstatement or control failure is most likely. It satisfies the stem by establishing which areas warrant audit focus, thereby shaping objectives, scope and subsequent testing priorities before fieldwork begins.
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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.