The PRIMARY purpose for an IS auditor to review previous audit reports during the planning phase of a current audit is to:
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A. B. C. D.D.
The PRIMARY purpose of an IS auditor reviewing previous audit reports during the planning phase of a current audit is to ensure that previously identified risks are addressed in the audit program.
Reviewing previous audit reports helps the auditor to identify the areas where control deficiencies were previously identified and determine if the appropriate corrective actions have been taken to address the identified risks. This allows the auditor to determine if the auditee has made progress in mitigating the risks previously identified and to determine if the risks are still present.
The audit program is designed to guide the auditor in identifying the objectives, scope, procedures, and expected outcomes of the audit. By reviewing previous audit reports, the auditor can ensure that the audit program includes procedures to address the risks previously identified and ensure that corrective actions have been taken to mitigate those risks.
Options A and C are not the primary purpose of reviewing previous audit reports. Although reviewing previous audit reports may help the auditor become informed about the auditee's business processes and identify applicable regulatory requirements, these are not the primary purposes of reviewing previous audit reports.
Option B is not an appropriate response since the auditor should not reduce testing in areas related to previous findings. Instead, the auditor should consider the previous findings and use them as a basis to focus testing in those areas to ensure that the issues have been appropriately addressed.
Therefore, option D is the correct answer.