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ISACA Certified Information Systems Auditor · Isaca
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prioritize based on residual risk
Residual risk refers to the level of risk that remains after management has implemented corrective actions or mitigating controls in response to findings from previous audits. Prioritizing follow-up audits based on residual risk allows organizations to focus on areas where significant risks still exist despite previous remediation efforts. By addressing residual risks first, organizations can ensure that their audit resources are allocated effectively to mitigate the most significant threats to the organization's objectives.
C. Residual risk from the findings of previous audits