Certified Information Systems Auditor (CISA) — Question 1390
An organization is planning an acquisition and has engaged an IS auditor to evaluate the IT governance framework of the target company. Which of the following would be MOST helpful in determining the effectiveness of the framework?
Answer options
- A. Recent third-party IS audit reports
- B. Current and previous internal IS audit reports
- C. IT performance benchmarking reports with competitors
- D. Self-assessment reports of IT capability and maturity
Correct answer: A
Explanation
Recent third-party IS audit reports provide an independent evaluation of the target company's IT governance framework, highlighting potential weaknesses and strengths. While internal IS audit reports and self-assessments can be useful, they may lack objectivity or comprehensiveness compared to third-party evaluations. IT performance benchmarking reports can offer insights into competitive positioning but do not directly assess governance effectiveness.