Which of the following BEST describes the early stages of an
IS audit?

A. Observing key organizational facilities.

B. Assessing the IS environment.

C. Understanding business process and environment applicable
to the review.

D. Reviewing prior IS audit reports.

Answer Posted / guest

Answer: C

Understanding the business process and environment
applicable to the review is most representative of what
occurs early on, in the course of an audit. Other choices
relate to activities actually occurring within this process.

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