Isaca Certified Information Systems Auditor CISA Question # 202 Topic 21 Discussion
CISA Exam Topic 21 Question 202 Discussion:
Question #: 202
Topic #: 21
An IS auditor requests direct access to data required to perform audit procedures instead of asking management to provide the data Which of the following is the PRIMARY advantage of this approach?
The primary advantage of this approach is that it improves audit efficiency. Audit efficiency is the measure of how well the audit resources are used to achieve the audit objectives. Audit efficiency can be enhanced by using methods or techniques that can save time, cost, or effort without compromising the quality or scope of the audit. By requesting direct access to data required to perform audit procedures instead of asking management to provide the data, the auditor can reduce the dependency on management’s cooperation, availability, or timeliness. The auditor can also avoid potential delays, errors, or biases that may occur when management provides the data. References:
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