IsacaIsaca
CISA · Question #472
CISA Question #472: Real Exam Question with Answer & Explanation
Sign in or unlock CISA to reveal the answer and full explanation for question #472. The question stem and answer options stay visible for context.
Submitted by hans_de· Apr 18, 2026Information System Auditing Process
Question
Which of the following is the MOST important reason for an IS auditor to conduct a risk assessment when developing a risk-based audit strategy?
Options
- ATo ensure high-risk audit areas are identified
- BTo ensure proper risk mitigation plans are established
- CTo ensure audit risk is defined as a key audit area
- DTo ensure audit detection risks are minimized
Unlock CISA to see the answer
You've previewed enough free CISA questions. Unlock CISA for full answers, explanations, the timed quiz mode, progress tracking, and the master PDF. Question stem and options stay visible so you can still see what's on the exam.
Topics
#Risk-based auditing#Audit planning#Risk assessment#Audit strategy