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?

The correct answer is A. To ensure high-risk audit areas are identified. The main purpose of conducting a risk assessment when developing a risk-based audit strategy is to identify and prioritize areas with the highest risk to the organization. This allows the IS auditor to allocate audit resources effectively and focus on areas that have the…

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

Question

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

How the community answered

(64 responses)

A
94% (60)
B
2% (1)
C
3% (2)
D
2% (1)

Explanation

The main purpose of conducting a risk assessment when developing a risk-based audit strategy is to identify and prioritize areas with the highest risk to the organization. This allows the IS auditor to allocate audit resources effectively and focus on areas that have the greatest potential impact on achieving organizational objectives.

Topics

#Risk-based auditing#Audit planning#Risk assessment#Audit strategy

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