Certified Information Systems Auditor (CISA) — Question 92

Which of the following is the GREATEST advantage of maintaining an internal IS audit function within an organization?

Answer options

• A. Better understanding of the business and processes
• B. Ability to negotiate recommendations with management
• C. Increased IS audit staff visibility and availability throughout the year
• D. Increased independence and impartiality of recommendations

Correct answer: A

Explanation

The correct answer, A, illustrates that an internal IS audit function has a deeper understanding of the organization's operations, which leads to more relevant and effective audits. Options B, C, and D, while beneficial, do not provide the same level of insight into the business as having an internal team that understands the context and nuances of the organization.