QuestionQ1272

Risk Assessment

Which of the following offers the MOST useful information for assessing the magnitude of identified deficiencies in the IT control environment?

  • A Threat analysis results
  • B Peer benchmarks
  • C Business impact analysis (BIA) results
  • D Internal audit reports
Explanation

Business impact analysis (BIA) results identify the business processes and assets affected by a disruption and characterize their impact or criticality. This provides a basis for determining the business significance and therefore the magnitude of an IT control deficiency.

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