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Which of the following should have the most impact when developing the scope and objectives of an IT audit?
Organizational policies and procedures
Applicable industry best practices
Applicable corporate standards
Applicable statutory requirements
The effect of applicable statutory requirements must be factored in while planning an IS auditthe IS auditor has no options in this respect because there can be no limitation of scope in respect to statutory requirements. Statutory requirements always take priority over corporate standards. Industry best practices help plan an audit; however, best practices are not mandatory and can be deviated from to meet organization objectives. Organizational policies and procedures are important, but statutory requirements always take priority.
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