Which of the following is a benefit of a risk-based approach
to audit planning? Audit:
A. scheduling may be performed months in advance.
B. budgets are more likely to be met by the IS audit staff.
C. staff will be exposed to a variety of technologies.
D. resources are allocated to the areas of highest concern.
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Answer: D
The risk-based approach is designed to ensure audit time is
spent on the areas of highest risk. The development of an
audit schedule is not addressed by a risk-based approach.
Audit schedules may be prepared months in advance using
various scheduling methods. A risk approach does not have a
direct correlation to the audit staff meeting time budgets
on a particular audit, nor does it necessarily mean a wider
variety of audits will be performed in a given year.
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