Exam CISA topic 1 question 926 discussion

They are comparing internal vs external auditors. Having internal auditors does not increase independance as external ones are more independent.

While increased independence and impartiality of recommendations (Option D) are important considerations for audit functions, especially in maintaining objectivity and credibility, they may not always outweigh the advantages of having a deep understanding of the business and processes. The ability to provide context-specific insights and recommendations based on internal knowledge can often deliver greater value to the organization in terms of risk management, performance improvement, and strategic alignment. Therefore, the GREATEST advantage lies in the better understanding of the business and processes afforded by an internal IS audit function.

D s sure

Vote for A

D. Increased independence and impartiality of recommendations The greatest advantage of maintaining an internal Information Systems (IS) audit function within an organization is the increased independence and impartiality of recommendations. When the IS audit function is internal, it is often seen as more independent and impartial compared to external audit functions because it is not directly tied to outside parties and has a deeper understanding of the organization's operations and culture. This independence allows internal IS auditors to provide objective assessments of the organization's information systems and controls, which can be essential for identifying and mitigating risks effectively. Internal auditors are also typically more familiar with the organization's business and processes (option A), but the emphasis on independence and impartiality is the most significant advantage of an internal IS audit function.

The greatest advantage of maintaining an internal IS audit function within an organization is a better understanding of the business and processes. Internal IS auditors have a unique advantage in that they are familiar with the organization's systems, processes, and culture, which enables them to more effectively identify risks and evaluate control effectiveness. This deeper understanding of the organization also enables internal IS auditors to provide more targeted and relevant recommendations, as they are aware of the organization's specific objectives, constraints, and challenges. Additionally, internal IS auditors can work more closely with the business and other stakeholders, which can help build trust and increase the likelihood of management accepting and implementing audit recommendations. This close working relationship can also help internal IS auditors more effectively identify and understand emerging risks and technology trends, and ensure that their audit plans are aligned with the organization's evolving needs.

answer is A

A is the answer

A here