The FIRST task an IS auditor should complete when performing
an audit in an unfamiliar area is to:
A. design the audit programs for each system or function
involved.
B. develop a set of compliance tests and substantive tests.
C. gather background information pertinent to the new audit.
D. assign human and economical resources.
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Answer: C
Proper planning is the necessary first step in performing
effective audits. The IS auditor's first task should be to
gather background information, such as business sector,
applied benchmarks, specific trends and regulatory and legal
requirements. This will allow the auditor to better
understand what to audit. After gathering initial
information, the auditor would then identify the audit
subject and audit objectives, define the scope, establish
the information systems and functions involved, and identify
the needed resources.
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