Which of the following should be the MOST important consideration when determining which information system application to audit?

The correct answer is D. Business impact analysis (BIA). A business impact analysis identifies the criticality of systems and their effect on business operations. When deciding which applications to audit, the BIA provides the most important input because it helps prioritize systems based on their importance to the organization and the

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

Question

Options

AAvailable resources
BCost-benefit analysis
CNewly implemented systems
DBusiness impact analysis (BIA)

How the community answered

(50 responses)

A
12% (6)
B
6% (3)
C
2% (1)
D
80% (40)

Explanation

A business impact analysis identifies the criticality of systems and their effect on business operations. When deciding which applications to audit, the BIA provides the most important input because it helps prioritize systems based on their importance to the organization and the potential impact of failure or compromise.

Topics

#Audit planning#Risk-based auditing#Business impact analysis#Audit prioritization

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