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CISA
QUESTION #1729
Question 1
Which of the following correctly lists valid and recognised types of audits?
Correct Answer Explanation
The recognised categories of audits include: financial, operational (SAS-70), integrated (SAS-94), compliance, administrative, forensic, and information systems. Options such as 'verification', 'procedural', 'SAS-74', and 'regulatory' are not recognised standard audit types. A forensic audit is specifically used to gather evidence relating to a potential criminal act and is a legitimate, distinct audit category.
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