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

A.
the target’s management hands-on involvement.

B.
the target’s location.

C.
the target’s size and complexity.

D.
the target’s budget.

E.
the target’s 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 target’s size and
complexity.