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CISA Practice Question: Which TWO of the following are primary objectives…
Which TWO of the following are primary objectives of the audit planning phase? (Select TWO.)
⚠ Common exam trap
Test-takers frequently confuse 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.
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
✓
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.
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.
- ✗
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.
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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.