Certified Information Systems Auditor (CISA) — Question 1085

Which of the following is a PRIMARY benefit of using risk assessments to determine areas to be included in an audit plan?

Answer options

• A. Timely audit execution
• B. Effective allocation of audit resources
• C. Reduced travel and expense costs
• D. Effective risk mitigation

Correct answer: B

Explanation

The correct answer is B because effective allocation of audit resources ensures that the most critical areas are audited, maximizing the impact of the audit process. While options A, C, and D may provide some benefits, they do not specifically address the primary goal of optimizing resource allocation based on risk assessments.