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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