Which of the following is the PRIMARY objective of a quality assurance (QA) and improvement program within the IS audit process?

The correct answer is A. To ensure the audit process meets professional standards and organizational objectives. A QA and improvement program within IS audit exists to ensure audit activities conform to professional standards (such as ISACA standards) and deliver value aligned with organizational objectives. It is not focused on financial loss quantification (B), certification gatekeeping (

Submitted by rohit_dlh· Apr 18, 2026Information System Auditing Process

Question

Options

ATo ensure the audit process meets professional standards and organizational objectives
BTo determine the financial impact of potential audit failures for risk management reporting
CTo ensure only certified and qualified auditors participate in the audit process
DTo facilitate positive audit outcomes, including executive and technical reports

How the community answered

(51 responses)

A
88% (45)
B
2% (1)
C
6% (3)
D
4% (2)

Explanation

A QA and improvement program within IS audit exists to ensure audit activities conform to professional standards (such as ISACA standards) and deliver value aligned with organizational objectives. It is not focused on financial loss quantification (B), certification gatekeeping (C), or engineering favorable audit outcomes (D). The goal is continuous quality and consistency of the audit function itself.

Topics

#Quality Assurance#IS Audit Process#Professional Standards#Audit Program Management

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