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
Makes sense to pick C. Practice questions and the official guide both point to materiality as the main factor for what goes into audit reports. I think that's what ISACA focuses on, but open if anyone has a different take.
C , that's how audit reporting works per most CISA books.
Pretty clear for me, it's C. Materiality is that key filter for audit report inclusions.
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 vs D for me. C (materiality) is usually the main criterion for what gets reported, but sometimes inherent risk feels close especially in different frameworks. I still think it's probably C though, unless I'm missing a nuance here.
Wouldn't materiality always take precedence over inherent risk for what actually goes in the final audit report? D is important in planning, but C feels more like the reporting filter. Curious if anyone's seen an exception.
C, seen similar in practice exams-materiality is always top when picking what goes in the audit report.
C beats D for primary consideration. Materiality is always the core reason findings make it into the report, not just inherent risk. Some folks get tripped up thinking it's about what management agrees on, but that's not the IS auditor focus. Anyone disagree?
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