Certified Information Systems Auditor (CISA) — Question 741

Which of the following provides a new IS auditor with the MOST useful information to evaluate overall IT performance?

Answer options

• A. Prior audit reports
• B. IT balanced scorecard
• C. Vulnerability assessment report
• D. IT value analysis

Correct answer: B

Explanation

The IT balanced scorecard is designed to provide comprehensive metrics and insights into IT performance, making it the most valuable tool for a new IS auditor. In contrast, prior audit reports offer historical context, vulnerability assessments focus on security issues, and IT value analysis centers on cost-benefit metrics, which are not as holistic as the balanced scorecard.