Which of the following is a benefit of a risk-based approach to audit planning? Audit:

Which of the following is a benefit of a risk-based approach to audit planning? Audit:
A . scheduling may be performed months in advance.
B . budgets are more likely to be met by the IS audit staff.
C . staff will be exposed to a variety of technologies.
D . resources are allocated to the areas of highest concern

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Answer: D

Explanation:

The risk-based approach is designed to ensure audit time is spent on the areas of highest risk. The development of an audit schedule is not addressed by a risk-based approach. Audit schedules may be prepared months in advance using various scheduling methods. A risk approach does not have a direct correlation to the audit staff meeting time budgets on a particular audit, nor does it necessarily mean a wider variety of audits will be performed in a given year.