CISA Certified Information Systems Auditor – Question2409

Which of the following is the MOST critical step in planning an audit?

A.
Implementing a prescribed auditing framework such as COBIT
B. Identifying current controls
C. Identifying high-risk audit targets
D. Testing controls

Correct Answer: C

Explanation:

Explanation:
In planning an audit, the most critical step is identifying the areas of high risk.