Exam CISA topic 1 question 1168 discussion

Auditors must act with sufficient care and professionalism throughout the entire process, including audit planning, evidence collection, communication, and conclusion drawing. Completing the audit solely through email is most likely a failure to exercise professional care, as it may threaten the appropriateness and objectivity of the procedures.

Answer C Due professional care.

Given the need to choose the single best answer, considering the comprehensive nature of the potential compromise, I would recommend: C. Due professional care. This option encompasses the broader professional responsibilities, including the requirement for sufficient evidence, and reflects the impact on the overall quality and thoroughness of the audit process when relying solely on email.

Conducting an engagement by email only may potentially compromise the principle of obtaining sufficient appropriate evidence. Sufficient evidence is essential for the IS auditor to form conclusions and opinions about the subject matter of the engagement. While advancements in technology can facilitate communication and document sharing, relying solely on email may limit the auditor's ability to gather comprehensive evidence. Certain audit procedures may require direct observation, physical inspection, or face-to-face interviews, which cannot be adequately fulfilled through email exchanges alone. The primary concern in conducting an engagement by email only is the potential compromise of obtaining sufficient evidence needed for a comprehensive audit.