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CISA QUESTION #1728
Question 1
On what basis should an IS auditor formulate and communicate a final audit opinion?
  • Based on the objectives stated and verbal representations made by management.
  • Derived from an understanding of the outcome that management is expecting.
  • Based on the specifications and directives provided by the audit committee.
  • Grounded in the evidence collected and the results of testing performed during the audit.✔️
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.