Certified Information Systems Auditor 2025 – 400 Free Practice Questions to Pass the Exam

The extent of data collection during an IS audit should be determined by the purpose and scope of the audit being conducted. This focuses the auditor's efforts on gathering the specific data necessary to effectively assess the organization's information systems and controls, ensuring that the audit addresses relevant objectives and risks.

By defining the purpose and scope, the auditor can identify exactly what information is needed to evaluate the effectiveness, efficiency, and security of the systems being reviewed. This targeted approach helps streamline the audit process, minimizes unnecessary data collection, and ensures that the findings are aligned with the audit's goals. It allows for more relevant insights and recommendations that directly correspond to the organization's needs and risk profile.

While other options like data availability and accessibility, historical data trends, and regulatory requirements are important factors in the overall data collection strategy, they serve a supporting role rather than the primary criteria. For example, data availability might influence what data can be collected, but it should not drive the audit's objectives. Similarly, regulatory requirements can dictate some aspects of data that need to be reviewed but must still align with the audit's purpose. Ultimately, focusing on the purpose and scope provides a structured framework for effective data collection during IS audits.