An integrated audit combines IT, operational, and financial audits into a single coordinated review. The primary benefit is the optimization of audit efforts across functions, eliminating duplication and providing a holistic risk perspective.
Option A: QA enhancement is a byproduct but not the primary benefit.
Option C: Skills improvement occurs, but it’s not the main objective.
Option D: Applicability to different areas is true, but not the primary benefit.
???? ISACA Reference: CISA Review Manual 27th Edition, Domain 1, section on integrated audit benefits and efficiencies.
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