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

During the planning phase of an audit, one of the primary focuses is on defining the audit objectives and the scope of the audit. This stage is crucial as it sets the direction and expectations for the entire audit process. Clearly identifying the objectives helps to ensure that all necessary areas of concern are addressed and that the audit aligns with organizational goals or regulatory requirements.

In this phase, the auditors consider what they aim to achieve – whether it's evaluating compliance, assessing risks, or examining financial integrity. Additionally, determining the scope includes defining the areas of the organization that will be examined, the time frame for the audit, and any specific limitations or focuses that need to be observed.

The other aspects listed, such as the effectiveness of internal controls, the final audit report, and the audit team qualifications, although important, are either addressed later in the audit process or rely on the foundation established during the planning phase. Effectiveness of internal controls is typically assessed during the fieldwork phase, the final report is generated after all audit activities are complete, and while team qualifications are a consideration for overall audit readiness, they do not directly pertain to the audit's planning objectives and scope.