During an ongoing audit, management requests a briefing on the findings to date. Which of the following is the IS auditor's BEST course of action?
During an ongoing audit, management requests a briefing on the findings to date. Which of the following is the IS auditor's BEST course of action?
During an ongoing audit, management may request an update on findings to ensure there are no surprises at the end of the process. The IS auditor's best course of action is to present observations for discussion only, which allows for transparency while not providing a finalized report or concrete conclusions that may still be subject to change. This action keeps management informed without undermining the integrity of the audit process or causing premature conclusions.
most naturally with D)
Answer: D
not final, but discussion only
The auditor will only share findings during the audit for the sole purpose of agreeing them with management.
Any other option is not the best course of action as it may not be an appropriate response to management's requests and may delay the sharing of information.
By requesting the auditee to provide management responses, the IS auditor can ensure that management is informed of the audit findings and recommendations in a timely and accurate manner, while also providing the auditee with an opportunity to explain their perspective and proposed actions. This approach can enhance the credibility and transparency of the audit process, promote collaboration and cooperation between the IS auditor and the auditee, and increase the likelihood of effective follow-up and monitoring of the audit recommendations.
the client ( Management) pays the auditor for an audit, and wants an update, even during the audit, from the auditor not from the auditee. Also you never say no to a cient if he wants an update at any period of the audit. So D is the answer, just for discussion.. Nothing formal.