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

Continuous auditing is the most suitable audit technique for a retail business handling a large transaction volume, especially when addressing emerging risks. This method involves the ongoing evaluation of transactional data and controls, allowing auditors to identify issues in real-time or near real-time.

In dynamic business environments, particularly those with high transaction volumes, risks can evolve quickly due to various factors such as market changes, fraud attempts, or operational shifts. Continuous auditing enables auditors to monitor these changes as they occur and promptly address any anomalies or risks that may arise. This proactive approach ensures that the organization can react swiftly to potential threats, thus safeguarding its assets and maintaining operational integrity.

The other methods, while still valuable, do not provide the same level of responsiveness to emerging risks. For instance, periodic audits may only catch issues during scheduled reviews, leading to delays in addressing problems that could escalate between audit periods. Sample testing provides a snapshot view of transactions, which may not capture emerging risks comprehensively, especially in high-volume environments. Surprise audits, though they add an element of unpredictability, are still limited in frequency and can only provide a limited view into the organization’s operations. Thus, continuous auditing stands out as the best approach for a retail business facing the demands of rapid change and significant transaction