Exam CISA topic 1 question 777 discussion

D. To address the overall risk associated with the activity under review: Documenting audit objectives helps in focusing the audit on areas where risks are highest, ensuring that the audit addresses significant risks that could impact the organization. By clearly defining the objectives, auditors can systematically assess and mitigate the most critical risks associated with the activity under review. This risk-focused approach ensures that the audit is relevant and effective in providing assurance over the key risk areas.

Documenting audit objectives serves primarily to identify areas with a relatively high probability of material problems. By clearly defining the objectives, auditors can focus their efforts on assessing and evaluating specific aspects of the organization's operations, processes, controls, or systems that are most critical or prone to potential issues. This ensures that audit resources are effectively allocated to address the areas of greatest concern and prioritize the examination of key risk areas during the engagement.

should be A

Should be A

c is answer

it should be A