CISA Certified Information Systems Auditor – Question0740

Which of the following is MOST important to consider when creating audit follow-up procedures?

A.
Whether the organization has sufficient funds to address the issue
B. Whether management has determined if risk is within the organization’s risk appetite
C. Whether follow-up procedures would determine if identified risks have been mitigated
D. Whether the auditee has allotted sufficient time for the follow-up

Correct Answer: C