During the planning stage of an IS audit, the PRIMARY goal of an IS auditor is to:

During the planning stage of an IS audit, the PRIMARY goal of an IS auditor is to:

A. address audit objectives.

B. collect sufficient evidence.

C. specify appropriate tests.

D. minimize audit resources.

View Answer

Answer: A

Explanation:

ISACA auditing standards require that an IS auditor plan the audit work to address the audit objectives. Choice B is incorrect because the auditor does not collect evidence in the planning stage of an audit. Choices C and D are incorrect because they are not the primary goals of audit planning. The activities described in choices B, C and D are all undertaken to address audit objectives and are thus secondary to choice A.