CISA Information System Auditing Process Practice Question
In a risk-based audit approach, which of the following BEST describes how an IS auditor should prioritize audit coverage?
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
✓
Allocate more audit resources to areas with higher risk and lower control effectiveness
A risk-based approach focuses on areas with higher inherent risk and weaker controls to maximize effectiveness.
Answer analysis
Option-by-option breakdown
For each option: why learners choose it and why it is or isn't the right answer here.
- ✗
Focus on areas where management has requested review
Why it's wrong here
Management requests may not align with risk priorities.
- ✓
Allocate more audit resources to areas with higher risk and lower control effectiveness
Why this is correct
High risk and weak controls warrant more attention.
- ✗
Concentrate solely on areas with the highest inherent risk
Why it's wrong here
Controls can mitigate risk; both risk and controls matter.
- ✗
Focus equally on all areas of the audited entity
Why it's wrong here
Equal focus is inefficient and not risk-based.
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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.