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

In the initial step of the planning phase for a general Information Systems (IS) audit, the development of a risk assessment is a critical activity. This process involves identifying and evaluating potential risks that could impact the information systems being audited. By understanding the risks, auditors can focus their efforts on areas that are most vulnerable or significant, ensuring that the audit is both efficient and effective.

A risk assessment helps in setting the audit objectives and determining the scope of the audit. It allows auditors to prioritize their work based on the likelihood and impact of risks, ensuring that they allocate resources effectively and address the most pressing concerns first. This foundational step is essential for tailoring the audit plans to the specific context of the organization and the systems in place.

While tasks such as identifying controls, conducting peer reviews, and preparing the audit report are also integral to the audit process, they typically occur at different stages. Identifying controls would usually follow the development of the risk assessment, as understanding risks helps in determining which controls need to be evaluated. Peer reviews and report preparation are more related to the finalization and review stages of the audit process rather than the initial planning phase. Thus, the development of a risk assessment stands out as the key activity in the first step of planning a general