Exam CISA topic 1 question 273 discussion

A. Greatest concern should be the critical arears to be audited. keyword is greatest

As a Bank: Your greatest concern should indeed be whether the audit scope covered all critical areas (Option A). This impacts your ability to manage risks and ensure that all necessary security controls are in place. As an Audit Function: Independence of the auditors (Option C) is paramount. It ensures that the audit findings are objective, reliable, and comply with professional standards.

a is correct

Why is the answer not C? I think the question is not about content of the audit but who they submitted the audits findings to. So the bank greatest concern here is the auditors not independent of the bank

The bank's greatest concern in this scenario is the possibility that the audit scope may not have addressed critical areas (Option A). The summary provided by the web-hosting provider may not provide the bank with sufficient information to determine whether the audit scope was adequate and whether all critical areas were assessed

yes, i also think it should be C as the question is not about auditors concern but banks concern.

Answer should be C because of Independence