What is a significant factor in the success of an IS audit?

The establishment of clear audit objectives is a significant factor in the success of an IS audit because it provides a focused framework for the entire audit process. Clear objectives help define the scope and goals of the audit, ensuring that the audit team understands what they need to accomplish. This clarity helps to guide the audit procedures, the selection of relevant controls, and the evaluation of the findings.

When audit objectives are well-defined, it allows the team to allocate resources efficiently, prioritize areas of concern, and ensure that the audit aligns with the organization’s overall risk management strategy. Additionally, clear objectives facilitate communication with stakeholders, as they set expectations regarding the audit's purpose and outcomes.

Having established objectives also aids in evaluating the success of the audit once it is completed. If the objectives are met, the audit can be considered successful in providing assurance or insights regarding the IS environment being audited. Thus, clear audit objectives are foundational to achieving a meaningful and effective audit outcome.