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CISA QUESTION #1726
Question 1
Which of the following most accurately describes the structure of a continuing annual audit programme for regulatory compliance?
  • One comprehensive audit is conducted annually and its findings are reused in subsequent years.
  • The audit programme can be fully automated using dedicated audit management software.
  • A compliance audit programme consists of a series of distinct, time-limited projects that collectively address all annual compliance requirements.(Correct)
  • An annual audit consists of a series of assessments carried out by the auditee for licensing and regulatory purposes.
Correct Answer Explanation
An ongoing audit programme is not a single monolithic event — it is composed of multiple discrete projects, each with a defined start and end date, that together fulfil the full set of annual compliance requirements. These projects are unique and of limited duration, but may be coupled into a series to address an ongoing operational or regulatory need. This structure reflects sound project management principles applied to audit planning.