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Which of the following is the PRIMARY reason for involving
an IS auditor in the definition of a system's requirements?

A. Post-application reviews do not need to be performed.

B. Total budgeted system development costs can be reduced.

C. It is costly to institute controls after a system becomes
operational.

D. The extent of user involvement in design activities is
reduced.

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Answer Posted / guest

Answer: C

The assurance of adequate controls is the primary reason for
an IS auditor's involvement in the requirements definition
process. The fact that these controls can be designed into
the system as opposed to being retrofitted brings cost
savings to the overall cost of the system. Therefore, this
is a basic justification for involving the IS auditor in the
system development process.

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