CISA · Question #362
Which of the following is MOST important for an IS auditor to determine when reviewing the design and implementation of controls?
The correct answer is A. Whether there is a proper balance between the magnitude of the risk and the control measures. The most important factor for an IS auditor to determine when reviewing the design and implementation of controls is whether there is a proper balance between the magnitude of the risk and the control measures implemented. Effective risk management involves aligning the level of
Question
Which of the following is MOST important for an IS auditor to determine when reviewing the design and implementation of controls?
Options
- AWhether there is a proper balance between the magnitude of the risk and the control measures
- BWhether the implemented controls closely align with domestic and international industry best
- CWhether adequate resources are available for frequent and stringent control monitoring
- DWhether identified risks are being completely mitigated through the proper application of control
How the community answered
(49 responses)- A92% (45)
- B2% (1)
- C4% (2)
- D2% (1)
Explanation
The most important factor for an IS auditor to determine when reviewing the design and implementation of controls is whether there is a proper balance between the magnitude of the risk and the control measures implemented. Effective risk management involves aligning the level of control with the potential impact of the risk, ensuring that resources are appropriately allocated to mitigate significant risks without overburdening the organization with unnecessary controls.
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