Certified Information Systems Auditor Practice Exam

Defining the audit universe is crucial because it establishes the scope of the audit plan and identifies all the areas that may be subject to audit. This step involves determining what systems, processes, and organizational components fall within the realm of the audit. By having a clear understanding of the audit universe, auditors can ensure that they are considering all relevant areas when assessing risks and subsequently prioritizing them for the audit plan. Without a defined audit universe, it would be challenging to conduct an effective risk ranking, as auditors wouldn't have a complete picture of what needs to be evaluated. Other options like conducting a preliminary audit review, developing audit procedures, or identifying prior audit findings are important tasks that would typically follow the establishment of the audit universe. They play a role in refining the audit plan and understanding previous issues but are not foundational steps for creating the audit framework. Thus, defining the audit universe sets the stage for more detailed analysis and prioritization of audit efforts.