Certified Information Systems Auditor (CISA) — Question 162

What is the PRIMARY purpose of documenting audit objectives when preparing for an engagement?

Answer options

• A. To identify areas with relatively high probability of material problems
• B. To help ensure maximum use of audit resources during the engagement
• C. To help prioritize and schedule auditee meetings
• D. To address the overall risk associated with the activity under review

Correct answer: D

Explanation

The correct answer is D because documenting audit objectives helps to address the overall risk related to the activity under review, ensuring that the audit focuses on significant risk areas. Options A, B, and C, while important, are secondary to the fundamental goal of managing risk in the audit process.