Which of the following audit procedures would an IS auditor
normally perform FIRST when reviewing an organization's
systems development methodology?

A. Determine procedural adequacy.

B. Analyze procedural effectiveness.

C. Evaluate level of compliance with procedures.

D. Compare established standards to observed procedures.

Answer Posted / guest

Answer: D

The first step should be to establish that the entity being
audited meets best practice. The adequacy of the procedures
observed should follow confirmation that they meet best
practice. Effectiveness analysis will follow establishment
of standards. Compliance tests will follow establishment of
standards.

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