Certified Information Systems Auditor (CISA) — Question 1023

A finance group recently implemented new technologies and processes. Which type of IS audit would provide the GREATEST level of assurance that the department's objectives have been met?

Answer options

• A. Financial audit
• B. Performance audit
• C. Integrated audit
• D. Cyber audit

Correct answer: C

Explanation

An Integrated audit assesses both the financial and operational aspects of a company's processes, providing a comprehensive view of whether objectives are met. In contrast, a Financial audit focuses solely on financial records, a Performance audit examines efficiency without integrating financial aspects, and a Cyber audit targets security measures, none of which offer the broad assurance provided by an Integrated audit.