The PRIMARY advantage of a continuous audit approach is that it:

The PRIMARY purpose of audit trails is to:

When developing a risk-based audit strategy, an IS auditor should conduct a risk assessment to
ensure that:

To ensure that audit resources deliver the best value to the organization, the FIRST step would be to:

An organization’s IS audit charter should specify the:

An IS auditor is evaluating management’s risk assessment of information systems. The IS auditor
should FIRST review:

In planning an audit, the MOST critical step is the identification of the:

The extent to which data will be collected during an IS audit should be determined based on the:

While planning an audit, an assessment of risk should be made to provide:

An IS auditor should use statistical sampling and not judgment (nonstatistical) sampling, when: