Certified Information Systems Auditor CISA · Free Practice Question Medium
Question 83
You are the information system auditor of HDA Inc. You have been engaged to evaluate the IT governance framework of a target company as part of an acquisition plan. Consider the following question regarding the assessment of the framework's effectiveness and select the correct option.
Question: You are an information system auditor of HDA Inc. Your organization in planning to acquire another organization. You are required to evaluate the IT governance framework of the target organization. In this context, which of the following options would be the most helpful in determining the effectiveness of the IT governance of target organization?
- A A. Internal audit findings from the target company
- B B. IS audit reports by an independent third party
- C C. IT governance policies and procedures of the acquiring company
- D D. IT governance maturity assessment of the acquiring company
Reveal correct answer
Correct answer: B
Explanation
Correct Answer: B. IS audit reports by an independent third party Explanation: When evaluating the effectiveness of the IT governance framework in the target company during an acquisition, IS audit reports by an independent third party would be most helpful. These reports provide an objective assessment of the IT governance practices and controls in place within the target organization. Independent auditors are unbiased and provide a neutral perspective on the effectiveness and compliance of the IT governance framework. Their reports can shed light on any deficiencies, risks, or areas for improvement in the framework. The independent third-party audits offer an added level of credibility and assurance to the evaluation process, as they are conducted by experienced professionals with expertise in IT governance. While internal audit findings from the target company and IT governance policies and procedures of the acquiring company may provide some insights, they may lack the impartiality and broader perspective that independent third-party IS audit reports can offer. Similarly, the IT governance maturity assessment of the acquiring company focuses on its own framework rather than that of the target company. Thus, IS audit reports by an independent third party are the most valuable source of information to determine the effectiveness of the IT governance framework in the target company.Discussion
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