ISACA Exam Questions

During the planning stage of an IS audit, the PRIMARY g…

During the planning stage of an IS audit, the PRIMARY goal of an IS auditor is to:

A.
address audit objectives.

B.
collect sufficient evidence.

C.
specify appropriate tests.

D.
minimize audit resources.

Explanation:
ISACA auditing standards require that an IS auditor plan the audit work to address the audit
objectives. Choice B is incorrect because the auditor does not collect evidence in the planning
stage of an audit. Choices C and D are incorrect because theyare not the primary goals of audit
planning. The activities described in choices B, C and D are all undertaken to address audit
objectives and are thus secondary to choice A.