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CISA Flashcards

Active recall study cards for the ISACA Certified Information Systems Auditor exam. Flip each card to reveal the answer, filter by domain, or shuffle for spaced repetition.

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information-systems-auditing-process

What is risk-based audit planning and why does it matter?

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Answer

An approach that prioritizes audit engagements based on risk level — audit resources are directed toward the highest-risk areas. It matters because audits must reflect actual business risk, not convenience or arbitrary rotation schedules.

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