Certified Information Systems Auditor (CISA) — Question 1392

Which of the following is the PRIMARY basis on which audit objectives are established?

Answer options

• A. Audit risk
• B. Consideration of risks
• C. Assessment of prior audits
• D. Business strategy

Correct answer: B

Explanation

The correct answer is B, as audit objectives are primarily set by evaluating the risks that could impact the audit. While audit risk (A), assessment of prior audits (C), and business strategy (D) may play roles in the overall audit process, the consideration of risks is the foundational element guiding the establishment of objectives.