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Exam CISA topic 1 question 614 discussion

Actual exam question from Isaca's CISA
Question #: 614
Topic #: 1
[All CISA Questions]

Which of the following is the PRIMARY benefit of continuous auditing?

  • A. It facilitates the use of robotic automation processes.
  • B. It allows reduced sample sizes for testing.
  • C. It enables timely detection of anomalies.
  • D. It deters fraudulent transactions.
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Suggested Answer: C 🗳️

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FAGFUR
3 months, 3 weeks ago
Selected Answer: C
The PRIMARY benefit of continuous auditing is that it enables the timely detection of anomalies. Continuous auditing involves the use of automated tools and techniques to regularly and frequently assess an organization's financial and operational data. This allows for ongoing monitoring of transactions and processes, making it possible to identify anomalies, errors, or potentially fraudulent activities in a more timely manner than traditional audit approaches.
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