 Risk-Based Audit Planning:

Focuses on prioritizing areas with the greatest potential impact to the organization.

Ensures efficient use of resources by addressing the most critical risks first.

 Why This is a Benefit:

Optimizes resource allocation and improves audit effectiveness.

 Why Other Options Are Incorrect:

B. Scheduling months in advance: Not directly linked to risk-based planning.

C. Budgets met: A consequence, not a direct benefit.

D. Exposure to technologies: A byproduct, not a primary benefit.

 References:

EC-Council supports risk-based audit planning to maximize the value of audits in identifying and mitigating critical risks.