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CISA · Question #506

Which of the following is the PRIMARY benefit of leveraging an IT-related framework when conducting an audit?

The correct answer is B. It provides a standardized model for the audit subject. Using an established IT-related framework (such as COBIT or ISO/IEC 27001) gives the IS auditor a structured and standardized model to assess controls, processes, and governance. This ensures consistent evaluation criteria and improves the reliability and comparability of audit

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

Question

Which of the following is the PRIMARY benefit of leveraging an IT-related framework when conducting an audit?

Options

  • AIt provides a comprehensive list of potential audit findings.
  • BIt provides a standardized model for the audit subject.
  • CIt ensures alignment with audit standards.
  • DIt supports the credibility of the audit report.

How the community answered

(37 responses)
  • B
    92% (34)
  • C
    3% (1)
  • D
    5% (2)

Explanation

Using an established IT-related framework (such as COBIT or ISO/IEC 27001) gives the IS auditor a structured and standardized model to assess controls, processes, and governance. This ensures consistent evaluation criteria and improves the reliability and comparability of audit

Topics

#IT Frameworks#Audit Methodology#Audit Criteria#Standardization

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