Which of the following is the BEST IS audit strategy?

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Which of the following is the BEST IS audit strategy?
A . Perform audits based on impact and probability of error and failure.
B . Cycle general control and application audits over a two-year period.
C . Conduct general control audits annually and application audits in alternating years.
D . Limit audits to new application system developments.

Answer: A

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