Certified Information Systems Auditor (CISA) — Question 801

An IS auditor requests direct access to data required to perform audit procedures instead of asking management to provide the data. Which of the following is the PRIMARY advantage of this approach?

Answer options

• A. Professionalism
• B. Audit efficiency
• C. Audit transparency
• D. Data confidentiality

Correct answer: B

Explanation

The primary advantage of direct access is Audit efficiency, as it allows the auditor to quickly retrieve the necessary data without delays from management. Other options like Professionalism, Audit transparency, and Data confidentiality are important but do not primarily enhance the efficiency of the audit process in the same way direct access does.