Certified Information Systems Auditor (CISA) — Question 811

Due to advancements in technology and electronic records, an IS auditor has completed an engagement by email only. Which of the following did the IS auditor potentially compromise?

Answer options

• A. Reporting
• B. Proficiency
• C. Due professional care
• D. Sufficient evidence

Correct answer: D

Explanation

The correct answer is D, as relying only on email may not provide adequate evidence to support the audit findings. This could lead to a lack of sufficient documentation and verification of the audit process. The other options, while important, do not directly relate to the potential compromise of evidence provided in an audit engagement.