Certified Information Systems Auditor (CISA) — Question 104

Which of the following BEST ensures the quality and integrity of test procedures used in audit analytics?

Answer options

• A. Developing and communicating test procedure best practices to audit teams
• B. Centralizing procedures and implementing change control
• C. Developing and implementing an audit data repository
• D. Decentralizing procedures and implementing periodic peer review

Correct answer: B

Explanation

Option B is the best choice because centralizing procedures allows for consistent application and easier management of changes, ensuring high quality and integrity. Option A, while beneficial, does not enforce control over the procedures. Option C focuses on data management rather than the procedures themselves, and option D could lead to inconsistency due to decentralization.