Exam CISA topic 1 question 1136 discussion

C. Audit transparency is the PRIMARY advantage of an IS auditor requesting direct access to data required to perform audit procedures. Direct access allows the auditor to independently retrieve and verify data, promoting transparency in the audit process. It reduces reliance on potentially biased or filtered information provided by management, contributing to the credibility and objectivity of the audit.

By having direct access to the data, the auditor can perform the necessary audit procedures more efficiently. They can directly query and analyze the data without having to wait for management to provide it. This can speed up the audit process and allow the auditor to complete their work in a more timely manner.

The primary advantage of an IS auditor directly accessing the data needed to perform audit procedures is audit efficiency. By having direct access, the auditor can retrieve the necessary data in a timely and efficient manner without relying on management to provide it. This reduces delays and streamlines the audit process, allowing the auditor to perform procedures more quickly and effectively.