Certified Information Systems Auditor (CISA) — Question 993

Which of the following should be an IS auditor's PRIMARY consideration when determining which issues to include in an audit report?

Answer options

• A. Inherent risk
• B. Materiality
• C. Professional skepticism
• D. Management's agreement

Correct answer: B

Explanation

Materiality is the primary consideration for an IS auditor because it helps to identify issues that could significantly impact the financial statements or the operational effectiveness of the organization. Inherent risk, professional skepticism, and management's agreement, while important, do not take precedence over materiality in determining what should be reported.