When selecting audit procedures, an IS auditor should use professional judgment to ensure that:

A.
sufficient evidence will be collected.

B.
all significant deficiencies identified will be corrected within a reasonable period.

C.
all material weaknesses will be identified.

D.
audit costs will be kept at a minimum level.

Explanation:
Procedures are processes an IS auditor may follow in an audit engagement. In determining the appropriateness
of any specific procedure, an IS auditor should use professional judgment appropriate to the specific
circumstances. Professional judgment involves a subjective and often qualitative evaluation of conditions
arising in the course of an audit. Judgment addresses a grey area where binary (yes/no) decisions are not
appropriate and the auditor’s past experience plays a key role in making a judgment. ISACA’s guidelines
provide information on how to meet the standards when performing IS audit work. Identifying material
weaknesses is the result of appropriate competence, experience and thoroughness in planning and executing
the audit and not of professional judgment. Professional judgment is not a primary input to the financial aspects
of the audit.