Certified Information Systems Auditor (CISA) — Question 584

In which phase of the internal audit process is contact established with the individuals responsible for the business processes in scope for review?

Answer options

• A. Execution phase
• B. Planning phase
• C. Selection phase
• D. Follow-up phase

Correct answer: B

Explanation

The correct answer is B, as the Planning phase is where auditors establish contact with key individuals to understand the processes that will be reviewed. The Execution phase focuses on carrying out the audit, the Selection phase is about determining which processes to audit, and the Follow-up phase involves checking on the implementation of recommendations.