Certified Information Systems Auditor (CISA) — Question 453

An organization has assigned two new IS auditors to audit a new system implementation. One of the auditors has an IT-related degree, and one has a business degree. Which of the following is MOST important to meet the IS audit standard for proficiency?

Answer options

• A. The standard is met as long as a supervisor reviews the new auditors' work.
• B. The standard is met as long as one member has a globally recognized audit certification.
• C. Team member assignments must be based on individual competencies.
• D. Technical co-sourcing must be used to help the new staff.

Correct answer: C

Explanation

The correct answer is C because the proficiency standard for IS audits emphasizes that assignments should align with each individual's competencies to ensure effective auditing. Option A is incorrect as supervisor review alone does not guarantee proficiency. Option B is misleading as just having one certified member does not ensure the entire team's competency. Option D is not necessary if the auditors are already qualified based on their individual skills.