Exam CISA topic 1 question 953 discussion

B. business case

When auditing an organization's software acquisition process, the IS auditor would want to understand the benefits of the software to the organization. To do this, the BEST way would be to review the business case, which is option B. A business case is a document that outlines the reasons for a proposed project or investment and its expected benefits to the organization. The business case includes an analysis of costs, benefits, risks, and other factors that affect the decision to proceed with the project or investment. By reviewing the business case, the IS auditor can gain a comprehensive understanding of the software's benefits to the organization, which includes the financial, strategic, operational, and technical aspects of the software acquisition. The business case provides a holistic view of the software acquisition process, including the rationale for the software selection, the expected return on investment, and the alignment with the organization's goals and objectives.