Certified Information Systems Auditor Practice Exam 2025 - Free CISA Practice Questions and Study Guide

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What should an IS auditor communicate before starting an audit on a business continuity plan they designed?

The audit's objectives and methodology

The audit timeline and deadlines

The possibility of conflict of interest

When an IS auditor is about to conduct an audit on a business continuity plan that they designed, it is essential to communicate the possibility of a conflict of interest. This is crucial for maintaining the integrity and objectivity of the audit process. By disclosing any potential conflict of interest, the auditor ensures transparency in their relationship with the subject of the audit, which helps to build trust and credibility with stakeholders.

Addressing conflicts of interest is vital for upholding the ethical standards of auditing. Auditors are expected to remain impartial and unbiased, and recognizing a conflict helps in assessing their ability to evaluate the business continuity plan objectively. By communicating this possibility upfront, the auditor fosters an environment of accountability and professionalism, which is essential for a fair audit process.

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The expected impact of the audit

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