Certified Information Systems Auditor (CISA) — Question 80

Which of the following BEST enables an IS auditor to prioritize financial reporting spreadsheets for an end-user computing (EUC) audit?

Answer options

• A. Understanding the purpose of each spreadsheet
• B. Ascertaining which spreadsheets are most frequently used
• C. Identifying the spreadsheets with built-in macros
• D. Reviewing spreadsheets based on file size

Correct answer: A

Explanation

Understanding the purpose of each spreadsheet allows the auditor to assess the significance and impact of the spreadsheets on financial reporting. While recognizing frequently used spreadsheets, built-in macros, or file sizes may offer insights, they do not directly inform the auditor about the relevance and criticality of the spreadsheets in meeting financial reporting objectives.