Exam CISA topic 1 question 924 discussion

While conducting multiple follow-up audits (Option A) can contribute to increasing audit quality by providing opportunities for remediation and improvement, it is not as foundational or fundamental as the responsibility of leadership for quality in audits (Option B). Leadership sets the tone, direction, and expectations for audit quality, making it the MOST important element of quality control in an audit engagement.

B. Responsibility of leadership for quality in audits The most important element of quality control with respect to an audit engagement is the responsibility of leadership for quality in audits. This involves the commitment of the audit firm's leadership to maintaining and promoting a culture of quality within the organization. It includes setting the tone at the top, establishing quality control policies and procedures, providing appropriate resources and training, and ensuring that the audit teams adhere to professional standards and ethical principles. While the other elements mentioned (A, C, and D) are also important in maintaining audit quality, they are more specific components of the overall quality control framework. Leadership's responsibility for quality sets the foundation for all other aspects of quality control in audit engagements.