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.