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CISA · Question #617

When evaluating whether the expected benefits of a project have been achieved, it is MOST important for an IS auditor to review:

The correct answer is A. The business case.. The business case defines the project's expected benefits, success criteria, and performance metrics. Reviewing the business case allows the auditor to assess whether the benefits identified at initiation have been realized post-implementation. The schedule (B) only tracks timeli

Submitted by akirajp· Apr 18, 2026Information Systems Acquisition, Development, and Implementation

Question

When evaluating whether the expected benefits of a project have been achieved, it is MOST important for an IS auditor to review:

Options

  • AThe business case.
  • BThe project schedule.
  • CProposed enhancements.
  • DQuality assurance (QA) results.

How the community answered

(26 responses)
  • A
    88% (23)
  • B
    8% (2)
  • C
    4% (1)

Explanation

The business case defines the project's expected benefits, success criteria, and performance metrics. Reviewing the business case allows the auditor to assess whether the benefits identified at initiation have been realized post-implementation. The schedule (B) only tracks timeliness, not value. Proposed enhancements (C) address future improvements, not whether benefits have been delivered. QA results (D) reflect product quality but not business value. ISACA emphasizes that value delivery and benefits realization are key elements of enterprise governance of IT, aligning with COBIT's EDM02 (Ensure Benefits Delivery).

Topics

#Benefit realization#Business case#Project post-implementation review#Project evaluation

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