Which of the following is the MOST critical step in planning an audit?

Posted by: Pdfprep Category: CISA Tags: , ,

Which of the following is the MOST critical step in planning an audit?
A . Implementing a prescribed auditing framework such as COBIT
B . Identifying current controls
C . Identifying high-risk audit targets
D . Testing controls

Answer: C

Explanation:

In planning an audit, the most critical step is identifying the areas of high risk.

Leave a Reply

Your email address will not be published.