Certified Information Systems Auditor (CISA) — Question 830

Which of the following is the PRIMARY benefit of continuous auditing?

Answer options

• A. It facilitates the use of robotic automation processes.
• B. It allows reduced sample sizes for testing.
• C. It enables timely detection of anomalies.
• D. It deters fraudulent transactions.

Correct answer: C

Explanation

The primary advantage of continuous auditing is that it enables timely detection of anomalies, which is crucial for proactive risk management. While robotic automation processes, reduced sample sizes, and deterrence of fraud are beneficial, they are secondary to the immediate identification of issues that continuous auditing provides.