ISACA Certified Information Systems Auditor (CISA) ExamDomain 1: Information System Auditing ProcessMedium
An IS auditor is conducting a post-implementation review of a new enterprise resource planning (ERP) system. The project manager insists that the system is fully operational and meets all requirements. However, the auditor discovers that several key business processes are still being performed manually due to system limitations. Which aspect of the audit process is MOST directly impacted by this discovery?
- AAudit independence
- BSufficiency of audit evidence
- CRelevance of audit findings
- DAudit scope definition
Show answer & explanationAnswer & explanation
Correct answer: C. Relevance of audit findings
The discovery that key business processes are still manual despite the project manager's assertion that the system meets all requirements directly impacts the relevance of the audit findings. The audit findings must accurately reflect the system's true operational status and its ability to meet documented objectives, which in this case, it is not fully achieving.
Why the other options are wrong
- A. Audit independence relates to the auditor's objectivity and freedom from bias, which is not directly challenged here.
- B. Sufficiency of audit evidence relates to the quantity of evidence collected, which is not the primary issue with this specific discovery.
- D. Audit scope definition occurs earlier in the audit process and defines what will be covered; this discovery happens *during* the audit.
Relevance of Audit Findings
Audit findings are relevant if they are pertinent, significant, and directly relate to the audit objectives, criteria, and the subject matter being audited, providing meaningful insights for stakeholders.
- Ensures findings address the core questions and risks of the audit.
- Irrelevant findings waste time and distract from critical issues.
- Findings should clearly link to impacts on business objectives or control effectiveness.
Memory trick: Findings must be FACTS: Factual, Accurate, Complete, Timely, Relevant, Specific.