In a risk-based audit approach, an IS auditor, in addition
to risk, would be influenced by:
A. the availability of CAATs.
B. management's representation.
C. organizational structure and job responsibilities.
D. the existence of internal and operational controls
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Answer: D
The existence of internal and operational controls will have
a bearing on the IS auditor's approach to the audit. In a
risk-based approach the IS auditor is not just relying on
risk, but also on internal and operational controls as well
as knowledge of the company and the business. This type of
risk assessment decision can help relate the cost-benefit
analysis of the control to the known risk, allowing
practical choices. The nature of available testing
techniques and management's representations, have little
impact on the risk-based audit approach. Although
organizational structure and job responsibilities need to be
considered, they are not directly considered unless they
impact internal and operational controls.
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Answer / antoine
D. the existence of internal and operational controls
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The risk of an IS auditor using an inadequate test procedure and concluding that material errors do not exist when, in fact, they exist is:
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