The PRIMARY purpose of an IT forensic audit is:
A. to participate in investigations related to corporate fraud.
B. the systematic collection of evidence after a system irregularity.
C. to assess the correctness of an organizations financial statements
D. to determine that there has been criminal activity.
Explanation:
Choice B describes a forensic audit. The evidence collected could then be used in judicial proceedings. Forensic audits are not limited to corporate fraud. Assessing the correctness of an organization-s financial statements is not the purpose of a forensic audit. Drawing a conclusion to criminal activity would be part of a legal process and not the objective of a forensic audit.