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Exam CISA topic 1 question 1443 discussion

Actual exam question from Isaca's CISA
Question #: 1443
Topic #: 1
[All CISA Questions]

Which of the following should be an IS auditor's PRIMARY consideration when determining which issues to include in an audit report?

  • A. Inherent risk
  • B. Materiality
  • C. Professional skepticism
  • D. Management's agreement
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Suggested Answer: B 🗳️

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Swallows
1 month, 2 weeks ago
Selected Answer: B
Overall, materiality is the PRIMARY consideration for an IS auditor when determining which issues to include in an audit report, as it ensures that the report focuses on issues that are significant and have the potential to impact stakeholders' decision-making processes.
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