What is the primary benefit of risk assessments for audit planning?
Short answer
B Risk assessments direct audit effort toward high-risk areas, enabling effective allocation of audit resources.
Question
Key Takeaways
The question tests whether you can distinguish an auditor's planning benefit from management's risk response responsibility; the common trap is selecting risk mitigation because it sounds proactive.
Risk assessments identify areas of higher risk so auditors can prioritize them when developing the audit plan. This page explains why the primary benefit is effective allocation of audit resources, not risk mitigation or cost reduction.
Common mistake: Choosing D, effective risk mitigation, is the common mistake because risk assessments inform risk response, but auditors are not responsible for implementing mitigation actions.
Expert Analysis
Why the Answer Is Correct
Risk-based audit planning is fundamentally about directing limited audit hours and expertise to the activities, processes, and locations that expose the organization to the highest risk. The audit plan's areas are selected based on risk assessment, which lets the internal audit function concentrate its scarce resources on what matters most. This makes B, effective allocation of audit resources, the primary benefit described in CISA guidance and standard risk-based auditing doctrine.
Why the Other Options Are Wrong
Timely audit execution (A) and reduced travel/expense costs (C) can be incidental outcomes of a well-designed risk-based plan, but they are not the primary reason for using risk assessments. Effective risk mitigation (D) is the purpose of management's actions after risks are identified; the internal auditor's role is to evaluate and report on risk management, not to implement mitigation, so it cannot be the primary benefit of determining audit plan areas.
Community Comment Notes
As blehbleh explained, the correct focus is on audit resources: "You care about your resources and doing a though job on the important risks." PurpleParrot agreed with option B, and Hayati also wrote "It should be B." The comment thread consistently articulates the difference between the auditor's resource allocation role and management's risk acceptance responsibilities.
Exam Strategy
When answering CISA planning questions, separate the auditor's role from management's role. If a benefit describes something the auditor controls, such as planning or resource use, it is likely correct; if it describes implementing a business response, it is likely management's duty.
Frequently Asked Questions
Why is option D, effective risk mitigation, not the primary benefit?
Can timely audit execution ever be a benefit of risk assessments?
Community Votes
67% of anonymous learners picked answer B. Votes are pick records left by other test-takers — they are not the verified answer.
Discussion 3 contributions
Compiled from public community threads and reader submissions, lightly edited for clarity. Handles and vote tallies are shown as recorded, and comments reflect the views of individual contributors.
From public community threads 3
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blehbleh 👍 1 Answered BThis is B. You care about audit resources. You as the auditor are not implementing or deciding what risks are accepted or not. You care about your resources and doing a though job on the important risks.
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Hayati 👍 1 Answered DIt should be B
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PurpleParrot 👍 1 Answered BOption B
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