Certified Information Systems Auditor (CISA) — Question 1391

When planning an audit to assess application controls of a cloud-based system, it is MOST important for the IS auditor to understand the:

Answer options

• A. availability reports associated with the cloud-based system.
• B. architecture and cloud environment of the system.
• C. policies and procedures of the business area being audited.
• D. business process supported by the system.

Correct answer: D

Explanation

The most critical aspect for the IS auditor to comprehend is the business process supported by the system because it directly impacts the effectiveness of application controls. While understanding the architecture, availability reports, and policies are important, they do not provide insight into how the system functions within the business context.