While developing a risk-based audit program, which of the
following would the IS auditor MOST likely focus on?

A. Business processes

B. Critical IT applications

C. Corporate objectives

D. Business strategies

Answer Posted / guest

Answer: A

A risk-based audit approach focuses on the understanding of
the nature of the business and being able to identify and
categorize risk. Business risks impact the long-term
viability of a specific business. Thus an IS auditor using a
risk-based audit approach must be able to understand
business processes.

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