CISA · Question #591
A KEY benefit of integrated auditing is that it:
The correct answer is D. Combines skill sets from operational, functional, and IS auditors.. An integrated audit merges financial, operational, compliance, and IT audits into a single coordinated review. The key benefit is leveraging a multidisciplinary team with combined skill sets, resulting in a more holistic evaluation of risks and controls. Option A: Business review
Question
A KEY benefit of integrated auditing is that it:
Options
- AFacilitates the business in reviewing its control environment.
- BEnables continuous auditing and monitoring.
- CImproves the review of audit work by team leaders.
- DCombines skill sets from operational, functional, and IS auditors.
How the community answered
(51 responses)- A2% (1)
- B2% (1)
- C4% (2)
- D92% (47)
Explanation
An integrated audit merges financial, operational, compliance, and IT audits into a single coordinated review. The key benefit is leveraging a multidisciplinary team with combined skill sets, resulting in a more holistic evaluation of risks and controls. Option A: Business reviews are important but not the primary benefit. Option B: Continuous auditing is a separate methodology. Option C: Better review by team leaders may occur, but that's not unique to integrated audits. Option D: Correct - the main advantage is combining diverse audit expertise.
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