PECB
LEAD-AUDITOR · Question #275
Why should materiality be considered during the initial contact?
The correct answer is C. To set the audit objectives. Materiality helps auditors identify significant areas for audit focus and is used to set audit objectives appropriately. Materiality determines which processes, risks, or controls are critical for achieving effective ISMS
Audit Planning and Materiality Assessment
Question
Why should materiality be considered during the initial contact?
Options
- ATo determine the audit duration
- BTo define the audit team roles
- CTo set the audit objectives
How the community answered
(53 responses)- A11% (6)
- B4% (2)
- C85% (45)
Explanation
Materiality helps auditors identify significant areas for audit focus and is used to set audit objectives appropriately. Materiality determines which processes, risks, or controls are critical for achieving effective ISMS
Topics
#materiality#audit objectives#initial contact#audit scope definition
Community Discussion
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