Q: 6
Which of the following should be an IS auditor's PRIMARY consideration when determining
which issues to include in an audit report?
Options
Discussion
C , that's how audit reporting works per most CISA books.
Nah, I don’t think it’s D. C is the main filter here since materiality drives what gets reported.
Its C, but if the audit covers low criticality areas sometimes D gets reported too, weird edge cases.
Option D
C
I agree with C here since materiality is always the main filter for audit findings in the report. Inherent risk (D) matters for planning but not really for deciding what ends up in the final report. Pretty sure this is what ISACA expects but happy if someone disagrees.
C vs D? D looks relevant too since inherent risk is important but I think a lot of people get tripped up by that one. Pretty sure it's actually C per most ISACA materials.
C is right since materiality basically determines if an audit issue is significant enough for management to care. I saw something like this in other practice tests too, so pretty sure C is what ISACA wants here. Disagree?
Honestly, ISACA loves asking this. Probably C, it's always about materiality with audit reports.
Makes sense that C is the pick here.
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