Certified Information Systems Auditor (CISA) — Question 97

During an IT general controls audit of a high-risk area where both internal and external audit teams are reviewing the same areas simultaneously, which of the following is the BEST approach to optimize resources?

Answer options

• A. Leverage the work performed by external audit for the internal audit testing.
• B. Ensure both the internal and external auditors perform the work simultaneously.
• C. Roll forward the general controls audit to the subsequent audit year.
• D. Request that the external audit team leverage the internal audit work.

Correct answer: A

Explanation

The best approach is to leverage the work done by the external audit for the internal audit testing, as this can reduce redundancy and improve efficiency. Performing the work simultaneously (option B) may not optimize resources effectively, and rolling forward the audit (option C) does not address the current risks. Requesting the external team to leverage internal work (option D) might still lead to inefficiencies if not managed well.