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

The audit planning process should be reviewed at periodic intervals primarily to consider changes to the risk environment. This is important because the risk landscape is dynamic and can be influenced by various factors such as regulatory changes, emerging technologies, shifts in organizational strategy, and evolving threats. Regularly reviewing the audit plan ensures that the audit activities remain relevant and aligned with the current risk profile of the organization. It allows auditors to proactively identify and address new risks that may impact the effectiveness of internal controls and the overall governance framework.

Keeping the audit plan aligned with the current risk environment ultimately enhances the value of the audit function, ensuring that resources are allocated effectively to areas that pose the greatest risk to the organization. This proactive approach helps in mitigating potential issues before they escalate and ensures that the organization stays compliant with regulations and industry standards.