Certified Information Systems Auditor Practice Exam 2026 – All-in-One Guide to Master Your CISA Certification!

In an IS audit, the primary focus is on evaluating the design effectiveness and operational efficiency of the controls in place. This involves assessing whether the controls are appropriately designed to mitigate risks and whether they are functioning as intended in practice. Effective controls must not only be theoretically sound but also must operate efficiently to provide the necessary level of assurance regarding the integrity, confidentiality, and availability of information systems.

While cost management strategies, employee satisfaction, and software functionality are important factors in the broader context of information systems and organizational performance, they are not the primary focus during a control assessment in an IS audit. The essence of an IS audit lies in ensuring that controls are both well-designed and operationally effective, fostering confidence that risks are managed adequately and organizational objectives are being met.