Certified Information Systems Auditor (CISA) — Question 432

Which audit approach is MOST helpful in optimizing the use of IS audit resources?

Answer options

• A. Agile auditing
• B. Continuous auditing
• C. Risk-based auditing
• D. Outsourced auditing

Correct answer: C

Explanation

Risk-based auditing is the most beneficial as it focuses on areas with the highest risk, thereby optimizing the allocation of IS audit resources. Agile auditing and continuous auditing are useful but do not prioritize resource allocation based on risk levels. Outsourced auditing may not necessarily enhance the optimization of internal audit resources.