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

When planning the scope and objectives of an IS audit, the factor that should take precedence is the applicable statutory requirements. This prioritization is crucial because statutory requirements often include legal obligations that organizations must adhere to, ensuring compliance with laws and regulations that govern their operations. These requirements can vary widely depending on the industry, jurisdiction, and the nature of the organization.

By focusing on statutory requirements, the audit ensures that the organization is not only meeting its legal obligations but also minimizing the risk of legal penalties, fines, or reputational damage that could arise from non-compliance. This approach helps to build a solid foundation for the audit process, as it prioritizes accountability and governance, which are key aspects of effective information systems auditing.

While cost management, internal policies and procedures, and organizational culture are significant considerations in defining the audit's scope and objectives, they should be aligned with the mandate provided by statutory requirements. Ignoring or downplaying statutory requirements could lead to serious ramifications that might outweigh the benefits gained from a narrower focus on cost or internal directives.