Certified Information Systems Auditor CISA · Free Practice Question Easy
Question 69
What is the purpose of the risk assessment prior to the audit?
- A a) To detect instances of fraud and irregularities
- B b) To determine the audit budget
- C c) To evaluate the effectiveness of internal controls
- D d) To allocate audit resources based on risk levels
Reveal correct answer
Correct answer: D
Explanation
Correct answer: d) To allocate audit resources based on risk levels Explanation: The risk assessment prior to the audit helps in identifying areas of high risk and allocating audit resources accordingly to ensure effective coverage.Discussion
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