Back to Questions
CISA
QUESTION #1728
Question 1
On what basis should an IS auditor formulate and communicate a final audit opinion?
Correct Answer Explanation
The cornerstone of audit integrity is that the auditor's final opinion must be grounded in independently gathered evidence and the results of testing — not in management's assertions, desired outcomes, or committee directives. The auditor's role is to professionally challenge management's claims and render an evidence-based independent judgment. Any opinion not rooted in objective evidence and testing lacks credibility and professional validity.
Sign in to join the conversation and share your thoughts.
Log In to Comment