A finance group recently implemented new technologies and processes. Which type of IS audit would provide the GREATEST level of assurance that the department's objectives have been met?

A financial audit primarily focuses on the accuracy and fairness of financial statements and compliance with accounting principles, without deeply examining the effectiveness of underlying IT processes or new technologies.

A performance audit assesses the economy, efficiency, and effectiveness of an organization's programs or operations, which is valuable but might not specifically integrate the IT controls with financial reporting in the same comprehensive way as an integrated audit.

An integrated audit combines financial audit procedures with IS audit procedures, looking at both the business process and the underlying technology controls. This holistic approach provides the greatest level of assurance by verifying that the new technologies and processes not only function correctly but also effectively support the finance department's objectives and financial reporting, addressing both IT and business risks comprehensively.

A cyber audit (or cybersecurity audit) primarily focuses on the security posture, vulnerabilities, and controls protecting information assets from cyber threats, which is a component of the overall audit but not as broad as an integrated audit for meeting department objectives.