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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:

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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.


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