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

Determining control objectives and activities is a critical next step after identifying a business process to be audited because it lays the foundation for evaluating the effectiveness of the controls in place. Control objectives define what the organization aims to achieve with those controls, guiding the audit's focus and ensuring alignment with the business process's goals. Activities pertain to the specific actions taken to meet those objectives, which directly impact the operational efficiency and compliance of the process.

By establishing these control objectives and understanding the related activities, an IS auditor can effectively assess whether the existing controls are adequate to manage the identified risks, thereby supporting the overall assurance and governance functions of the organization. This step is crucial in forming the basis for further analysis, including risk assessment and evaluation of the current control environment.

In comparison, while identifying potential risks and mitigation strategies is indeed important, it typically follows after the control objectives are framed. Detailed process documentation and stakeholder interests provide context but do not directly set the stage for assessing the effectiveness of the control measures being audited.