Certified Information Systems Auditor (CISA) — Question 1331

Which of the following is the MOST important element of quality control with respect to an audit engagement?

Answer options

• A. Increase of audit quality through multiple follow-up audits
• B. Responsibility of leadership for quality in audits
• C. Assignment of engagement teams for audits
• D. Resolution procedures for differences of opinion in audits

Correct answer: B

Explanation

The correct answer is B because leadership plays a crucial role in establishing and maintaining the standards of quality in audits. Options A, C, and D, while important, are secondary to the overarching responsibility of leadership in ensuring that quality control measures are effectively implemented.