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CISA QUESTION #1780
Question 1
Audits are expected to be carried out in accordance with which of the following principles?
  • Specific directives from management regarding evidence and procedures
  • Reporting and communication requirements
  • Assessment of organizational controls
  • Adherence to established standards, guidelines, and best practices✔️
Correct Answer Explanation
Audits must follow published standards, professional guidelines, and accepted best practices. Management directives that restrict evidence use or procedure represent scope limitations — not proper audit conduct. Options B and C are components of the broader answer D.