ISACA Exam Questions

Which of the following is the MOST critical step in planning an audit?

Which of the following is the MOST critical step in planning an audit?

A.
Implementing a prescribed auditing framework such as COBIT

B.
Identifying current controls

C.
Identifying high-risk audit targets

D.
Testing controls

Explanation:
In planning an audit, the most critical step is identifying the areas of high risk.