Exam CISA topic 1 question 872 discussion

B. The IT governance framework While the other options (A, C, and D) are also important aspects of IT auditing and governance, they are typically reviewed after assessing the IT governance framework to ensure that the organization's IT strategy is on the right track. For instance: A. Information Security Procedures: These are important components of IT controls, but they are typically assessed in the context of IT general controls and may be part of the IT governance framework. C. Process Maturity of IT General Controls: The maturity of IT general controls is important but is often evaluated as part of a broader assessment of an organization's IT controls and processes, which falls under the purview of IT governance. D. The Most Recent Audit Results: While audit results provide valuable insights, they are a result of past assessments. It's more effective to start by reviewing the framework and current implementation before looking at historical audit results to see if there have been improvements or areas of concern over time.