When continuous monitoring systems are being implemented, an IS auditor should FIRST identify:
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A. B. C. D.D.
When implementing continuous monitoring systems, an IS auditor should FIRST identify the high-risk areas within the organization.
Explanation:
Continuous monitoring systems are used to detect deviations from established controls in real-time, providing organizations with timely insights into their security and compliance posture. Before implementing these systems, it is important for the IS auditor to identify the areas of the organization that are at the highest risk of security breaches or non-compliance. This will help the auditor to determine which controls need to be monitored more closely and which data sources should be included in the monitoring system.
Therefore, option C, high-risk areas within the organization, is the correct answer as it is the first step in identifying controls to be monitored in continuous monitoring systems. The location and format of output files (option A) may be relevant in designing the monitoring system, but it is not the first step. Applications that provide the highest financial risk (option B) may be one of the high-risk areas identified in the first step, but it is not the first step itself. Lastly, option D, the controls on which to focus, is dependent on the identification of high-risk areas and is not the first step.