CISA Certified Information Systems Auditor – Question2529 - CISA Certified Information Systems Auditor

The PRIMARY purpose of an IT forensic audit is:

A. to participate in investigations related to corporate fraud.
B. the systematic collection of evidence after a system irregularity.
C. to assess the correctness of an organization's financial statements
D. to determine that there has been criminal activity.

Correct Answer: B

Explanation:

Explanation:
Choice B describes a forensic audit. The evidence collected could then be used in judicial proceedings. Forensic audits are not limited to corporate fraud. Assessing the correctness of an organization’s financial statements is not the purpose of a forensic audit.
Drawing a conclusion to criminal activity would be part of a legal process and not the objective of a forensic audit.