ISACA Certified Information Systems Auditor (CISA) ExamDomain 1: Information System Auditing ProcessMedium
An IS auditor is planning an audit of a complex, critical financial application. Management has expressed concerns about minimizing disruption to business operations during the audit. Which of the following approaches should the IS auditor prioritize to address management's concerns while still achieving audit objectives?
- AConducting all audit activities during off-peak hours or weekends.
- BLimiting the scope of the audit to non-critical system components.
- CFocusing primarily on interviews and reviewing existing documentation.
- DUtilizing computer-assisted audit techniques (CAATs) to analyze data without direct system interaction.
Show answer & explanationAnswer & explanation
Correct answer: D. Utilizing computer-assisted audit techniques (CAATs) to analyze data without direct system interaction.
CAATs allow auditors to analyze large volumes of data directly from the system without requiring extensive manual intervention or direct interaction with the live production environment. This significantly reduces the potential for disruption to critical business operations while providing robust evidence.
Why the other options are wrong
- A. While helpful, this may still require system downtime or resource allocation that causes disruption, and might not be feasible for all audit steps.
- B. Limiting the scope to non-critical components would compromise the audit objectives for a critical financial application.
- C. Relying solely on interviews and documentation may not provide sufficient appropriate evidence to meet audit objectives for a critical application.
Minimizing Audit Disruption
Minimizing audit disruption involves selecting audit procedures and approaches that gather sufficient appropriate evidence while having the least possible impact on an organization's ongoing business operations and systems.
- Balance audit objectives with operational needs.
- Utilize non-intrusive techniques where possible.
- Plan and communicate audit activities effectively.
Memory trick: Efficient Audits: CAATS Cut Costs And Time.