The answer is to define audit scope and objectives, paired with identifying and assessing risks relevant to the audit. These two are the primary objectives of the audit planning phase because they establish the foundation for the entire engagement, ensuring resources are directed toward high-risk areas and that the audit aligns with organizational goals. On the CISA exam, this concept tests your understanding that planning is about setting direction and risk assessment, not execution—detailed procedures, control testing, and reporting all occur in later phases. A common trap is selecting options like “develop detailed audit procedures” or “issue the final report,” which belong to fieldwork and reporting phases, respectively. To remember, think of the mnemonic “SOAR” for planning: Scope, Objectives, Assess Risks—everything else follows.
CISA Information System Auditing Process Practice Question
This CISA practice question tests your understanding of information system auditing process. Read the scenario carefully and evaluate each option against the stated constraints before committing to an answer. 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.
Which TWO of the following are primary objectives of the audit planning phase? (Select TWO.)
Clue words in this question
Noticing these words before you look at the options changes how you read each choice.
Clue: "primary"
Why it matters: Asks for the main purpose or function, not a secondary benefit. Eliminate answers that describe side-effects or partial functions.
Answer the question above first, then reveal the full breakdown to understand why each option is right or wrong.
Correct answer & explanation
✓
Identify and assess risks relevant to the audit
During the audit planning phase, the primary objectives are to define the audit scope and objectives (Option E) and to identify and assess risks relevant to the audit (Option B). This sets the foundation for the entire audit engagement, ensuring resources are focused on high-risk areas and that the audit is aligned with organizational goals. Detailed procedures are developed later, and testing controls or issuing reports occur in subsequent phases.
Key principle: Answer the scenario, not the keyword: identify the specific constraint before choosing the most familiar-sounding option.
Answer analysis
Option-by-option breakdown
For each option: why learners choose it and why it is or isn't the right answer here.
✗
Develop detailed audit procedures
Why it's wrong here
Procedures are developed after planning based on risks identified.
✓
Identify and assess risks relevant to the audit
Why this is correct
Risk assessment is a key planning activity.
Clue confirmation
The clue word "primary" in the question point toward this answer.
Related concept
Read the scenario before looking for a memorised answer.
✗
Test the effectiveness of internal controls
Why it's wrong here
Testing occurs during the fieldwork phase.
✗
Issue the final audit report
Why it's wrong here
Reporting is the final phase of the audit.
✓
Define audit scope and objectives
Why this is correct
Scope and objectives are established during planning.
Clue confirmation
The clue word "primary" in the question point toward this answer.
Related concept
Read the scenario before looking for a memorised answer.
Common exam traps
Common exam trap: answer the scenario, not the keyword
The trap here is confusing the planning phase with the execution phase, leading candidates to select 'develop detailed audit procedures' (Option A) as a planning objective, when it is actually a step in the audit program development after planning is complete.
Detailed technical explanation
How to think about this question
The audit planning phase involves creating an audit charter or engagement letter that formally defines scope, objectives, and resource requirements, often referencing frameworks like COBIT or ISO 27001. Risk assessment during planning uses techniques such as control self-assessments or threat modeling to prioritize areas like network segmentation or access controls. This phase also includes scheduling and budgeting, which are critical for managing audit resources efficiently.
KKey Concepts to Remember
Read the scenario before looking for a memorised answer.
Find the constraint that changes the correct option.
Eliminate answers that are true in general but not in this case.
TExam Day Tips
→Watch for words such as best, first, most likely and least administrative effort.
→Review why wrong options are wrong, not only why the correct option is correct.
Key takeaway
Answer the scenario, not the keyword: identify the specific constraint before choosing the most familiar-sounding option.
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. Answer the scenario, not the keyword: identify the specific constraint before choosing the most familiar-sounding option. 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.
Identify which exam domain this question belongs to, review the core concept, then practise similar questions from the same domain.
Information System Auditing Process — This question tests Information System Auditing Process — Read the scenario before looking for a memorised answer..
What is the correct answer to this question?
The correct answer is: Identify and assess risks relevant to the audit — During the audit planning phase, the primary objectives are to define the audit scope and objectives (Option E) and to identify and assess risks relevant to the audit (Option B). This sets the foundation for the entire audit engagement, ensuring resources are focused on high-risk areas and that the audit is aligned with organizational goals. Detailed procedures are developed later, and testing controls or issuing reports occur in subsequent phases.
What should I do if I get this CISA question wrong?
Identify which exam domain this question belongs to, review the core concept, then practise similar questions from the same domain.
Are there clue words in this question I should notice?
Yes — watch for: "primary". Asks for the main purpose or function, not a secondary benefit. Eliminate answers that describe side-effects or partial functions.
What is the key concept behind this question?
Read the scenario before looking for a memorised answer.
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Question Discussion
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