Certified Information Systems Auditor (CISA) — Question 169

The PRIMARY benefit of a risk-based audit methodology is to:

Answer options

• A. identify key controls
• B. understand business processes
• C. reduce audit scope
• D. prioritize audit resources

Correct answer: D

Explanation

The primary benefit of a risk-based audit methodology is to prioritize audit resources, ensuring that the most significant risks are addressed first. While identifying key controls, understanding business processes, and potentially reducing audit scope are important, they are secondary outcomes when focused on effectively allocating resources based on risk.