Certified Information Systems Auditor CISA · Free Practice Question Medium
Question 76
What does the term "reasonable assurance" imply in the context of an IS audit?
- A a) Absolute guarantee of control effectiveness
- B b) Elimination of all business risks
- C c) High level of confidence in the coverage of material items
- D d) Complete absence of fraud and irregularities
Reveal correct answer
Correct answer: C
Explanation
Correct answer: c) High level of confidence in the coverage of material items Explanation: "Reasonable assurance" in an IS audit implies a high level of confidence that the audit has effectively covered relevant material items, although it does not provide an absolute guarantee or eliminate all business risks.Discussion
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