CISA Certified Information Systems Auditor – Question2268 - CISA Certified Information Systems Auditor

As compared to understanding an organization's IT process from evidence directly collected, how valuable are prior audit reports as evidence?

A. The same value.
B. Greater value.
C. Lesser value.
D. Prior audit reports are not relevant.

Correct Answer: C

Explanation:

Explanation:
Prior audit reports are considered of lesser value to an IS auditor attempting to gain an understanding of an organization’s IT process than evidence directly collected.