CISA Study Notes

IS Audit Planning

Evidence Collection

Audit Methodologies

Method	Description	When to Use
Risk-based	Focus on higher-risk areas	Limited resources, prioritization needed
Control-based	Evaluate control effectiveness	Assess internal control framework
Process-based	Review end-to-end processes	Understand business workflows
Compliance-based	Verify adherence to requirements	Regulatory or policy compliance

Exam Tips for Domain 1:

IS Audit Planning

Evidence Collection

Audit Methodologies

Method	Description	When to Use
Risk-based	Focus on higher-risk areas	Limited resources, prioritization needed
Control-based	Evaluate control effectiveness	Assess internal control framework
Process-based	Review end-to-end processes	Understand business workflows
Compliance-based	Verify adherence to requirements	Regulatory or policy compliance

Exam Tips for Domain 1: