The sophistication and formality of IS audit programs may vary significantly depending on which of the following factors?

A. the targets management hands-on involvement.

B. the targets location.

C. the targets size and complexity.

D. the targets budget.

E. the targets head count.

F. None of the choices.

Explanation:

Properly planned risk-based audit programs shall increase audit efficiency and effectiveness. The sophistication and formality of this kind of audit do vary a lot depending on the targets size and complexity.