Exam CISA topic 1 question 833 discussion

D. prioritize audit resources A risk-based audit methodology involves assessing and prioritizing risks within an organization's processes and operations. By doing so, it allows audit teams to allocate their limited resources to areas where the greatest risks exist. This helps ensure that the audit focuses on the most critical areas that have the potential for significant financial, operational, or compliance impact. While identifying key controls and understanding business processes are important aspects of a risk-based audit, the primary goal is to prioritize audit resources effectively based on the level of risk.

I think D is right. A risk-based audit plan is developed based on the concept of "prioritizing audit resources to high-risk areas.

a risk-based audit methodology is a powerful tool for ensuring that audit resources are used effectively and efficiently. By prioritizing audit resources, organizations can focus on high-risk areas, improve risk management, and increase stakeholder confidence.

D should be right.

It should D