A business has requested an IS audit to determine whether information stored in an application system is adequately protected.
Which of the following is the MOST important action before the audit work begins?
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A. B. C. D.A.
The most important action before an IS audit begins is to establish control objectives. Control objectives are the specific goals and objectives that must be achieved to ensure that the system is adequately protected. These objectives should be aligned with the organization's overall business goals and objectives, as well as industry standards and best practices.
Before conducting the audit, it is essential to understand the scope of the application system being audited and identify the risks that the system poses. This can be achieved through conducting a vulnerability analysis, which involves identifying and evaluating potential vulnerabilities that could be exploited by attackers. This analysis helps in identifying areas that require additional controls to mitigate risks.
Performing penetration testing is also an essential step in the IS audit process. It involves simulating a real-world attack on the application system to identify vulnerabilities that may not have been identified in the vulnerability analysis. This step helps in identifying vulnerabilities that could be exploited by attackers to gain unauthorized access to the system.
Reviewing remediation reports is an important step in the post-audit phase of the IS audit process. It involves reviewing the reports that detail the actions taken to remediate the identified vulnerabilities. This helps in ensuring that the identified vulnerabilities have been adequately addressed.
However, before any of these steps are taken, establishing control objectives is the most critical action. It provides a framework for the entire audit process and ensures that the audit focuses on the most important areas.