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เตรียมตัวสอบ CISA
| Area 01 : Question 05 ( P1 - 5 ) |
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3
4
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Question : Which of the following procedures would an IS auditor NOT perform during pre-audit planning to gain an understanding of the overall environment under review ?
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Tour key organization activities |
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| B) |
Interview key members of management to understand business risks |
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| C) |
Perform compliance tests to determine if regulatory requirements are met |
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| D) |
Review prior audit reports |
The Correct Answer is :
C. Perform compliance tests to determine if regulatory requirements are met
Explanation :
Answers A, B and D are all pre-audit planning steps. Compliance tests would not be performed until after all pre-audit planning is completed.
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