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

The objective of developing a risk assessment during the Information Systems (IS) audit planning phase centers on understanding organizational vulnerabilities. This process involves systematically identifying areas within the organization's information systems that are susceptible to threats and potential weaknesses. By gaining insight into these vulnerabilities, the audit team can prioritize audit activities based on the level of risk associated with various components of the information system.

Understanding vulnerabilities allows auditors to tailor their audit procedures effectively, ensuring that critical areas of concern are addressed and that resources are allocated efficiently. This proactive approach not only helps in enhancing the overall security posture of the organization but also aids in anticipating potential issues before they escalate into significant problems.

In contrast, identifying financial statement inaccuracies, evaluating user satisfaction, and measuring compliance with laws and regulations, while important, do not specifically focus on assessing vulnerabilities within the organization's systems. These aspects may be part of the broader audit scope but do not capture the primary aim of risk assessment in the IS audit planning process.