your organization is implementing a risk-based audit approach for the first time. Management has identified 50 potential systems that could be audited but has limited resources to audit only 15 systems this year. Given that some systems handle financial transactions, others contain customer data, and some support basic administrative functions, what systematic approach should you recommend to determine which systems receive audit priority? Audit systems randomly Conduct comprehensive risk assessment Select oldest systems first Prioritize by department size 1 point 4. Question 4