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NEW QUESTION: 1
A successful risk-based IT audit program should be based on:
A. an effective PERT diagram.
B. an effective scoring system.
C. None of the choices.
D. an effective departmental brainstorm session.
E. an effective organization-wide brainstorm session.
F. an effective yearly budget.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
A successful risk-based IT audit program could be based on an effective scoring system. In establishing a scoring system, management should consider all relevant risk factors and avoid subjectivity. Auditors should develop written guidelines on the use of risk assessment tools and risk factors and review these guidelines with the audit committee.