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The PRIMARY reason an IS auditor performs a functional …

The PRIMARY reason an IS auditor performs a functional walkthrough during the preliminary phase
of an audit assignment is to:

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A.
understand the business process.

B.
comply with auditing standards.

C.
identify control weakness.

D.
plan substantive testing.

Explanation:
Understanding the business process is the first step an IS auditor needs to perform. Standards do
not require an IS auditor to perform a process walkthrough. Identifying control weaknesses is not
the primary reason for the walkthrough and typically occurs at a later stage in the audit, while
planning for substantive testing is performed at a later stage in the audit.


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