Which of the following is a PRIMARY benefit of an integrated audit?

The correct answer is B. It optimizes audit efforts across various functions.. An integrated audit combines IT, operational, and financial audits into a single coordinated review. The primary benefit is the optimization of audit efforts across functions, eliminating duplication and providing a holistic risk perspective. Option A: QA enhancement is a byprodu

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

Question

Options

AIt enhances audit quality assurance (QA).
BIt optimizes audit efforts across various functions.
CIt ensures the improvement of auditor skills and competencies.
DIt is suited for different business areas within organizations of any size.

How the community answered

(30 responses)

A
3% (1)
B
90% (27)
C
7% (2)

Explanation

An integrated audit combines IT, operational, and financial audits into a single coordinated review. The primary benefit is the optimization of audit efforts across functions, eliminating duplication and providing a holistic risk perspective. Option A: QA enhancement is a byproduct but not the primary benefit. Option C: Skills improvement occurs, but it's not the main objective. Option D: Applicability to different areas is true, but not the primary benefit.

Topics

#Integrated audit#Audit benefits#Audit efficiency#Audit optimization

Community Discussion

No community discussion yet for this question.

Full CISA Practice