Certified Information Systems Auditor Practice Exam 2025 – All-in-One Guide to Master Your CISA Certification!

When developing a risk-based audit program, the emphasis on business processes is crucial because these processes dictate how an organization achieves its objectives and manages its resources. By focusing on business processes, the IS auditor can identify areas where risks may arise due to inefficiencies, lack of controls, or other vulnerabilities. This approach aligns with the goal of a risk-based audit, which is to assess and prioritize the various risks that could impact the organization and ensure that the audit resources are effectively allocated to areas with the highest potential impact.

Business processes encompass the workflows, activities, and procedures that are foundational to the organization. By understanding these processes, the auditor can evaluate how well they are designed and executed, and how they interface with the technologies and controls in place. This comprehensive understanding is essential for identifying potential risks and for recommending improvements.

While data integrity measures, compliance regulations, and IT infrastructure are all important aspects of an audit, they often intersect with business processes. For example, data integrity is often a byproduct of how business processes are managed. Similarly, compliance regulations can influence business processes but are not the primary focus of risk assessment. IT infrastructure supports business processes but does not provide insight into how effectively those processes manage risks or achieve business objectives. Therefore, the most logical