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เตรียมตัวสอบ CISA
| Area 01 : Question 53 ( P1 - 53 ) |
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Question : The FIRST task an IS auditor should complete when performing a new audit in an unfamiliar area is to :
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design the audit programs for each system or function involved. |
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| B) |
develop a set of compliance tests and substantive tests. |
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| C) |
gather background information pertinent to the new audit. |
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| D) |
assign human and economical resources. |
The Correct Answer is :
C. gather background information pertinent to the new audit.
Explanation :
Proper planning is the necessary first step in performing effective audits.
The IS auditor's first task should be to gather background information, such as business sector, applied benchmarks, specific trends and regulatory and legal requirements.
This will allow the auditor to better understand what to audit. After gathering initial information, the auditor would then identify the audit subject and audit objective, define the scope, establish the information systems and functions involved and define the resources that are needed.
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