When selecting audit procedures, an IS auditor should ensure that:

The selection of audit procedures is crucial to the effectiveness of an audit, and ensuring that sufficient evidence will be collected is a fundamental requirement. This action ensures that the auditor can form a reasonable conclusion about the area being audited. Sufficient evidence allows the auditor to assess compliance with standards or regulations, determine the effectiveness of controls, and provide an informed opinion on the organization's processes.

In auditing, the adequacy of evidence is vital for supporting the findings and conclusions drawn from the audit. If an auditor does not gather enough evidence, the conclusions may lack reliability, which could potentially mislead stakeholders about the organization’s risk and control environment. Therefore, focusing on collecting sufficient evidence is central to achieving a rigorous and credible audit process.

In contrast, while addressing significant deficiencies and identifying material weaknesses are important aspects, the priority is often on gathering enough evidence to support any recommendations or findings. Audit costs matter but are secondary to the quality and sufficiency of the evidence collected since the integrity of the audit results is paramount for stakeholders.