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ISACA Certified Information Systems Auditor · Isaca
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competency
CISA emphasizes that audit teams should be comprised of individuals with the competencies necessary to perform the specific audit tasks. In this case, the IT degree equips one auditor with technical knowledge, while the business degree provides understanding of the business context. By assigning team members based on their strengths, the audit leverages their combined expertise to effectively evaluate the new system implementation, adhering to CISA's proficiency standards. Page 21
C. Team member assignments must be based on individual competencies.