Which of the following is the PRIMARY reason an IS auditor should discuss observations with management before delivering a final report?
Which of the following is the PRIMARY reason an IS auditor should discuss observations with management before delivering a final report?
The primary reason an IS auditor should discuss observations with management before delivering a final report is to validate the audit observations. Discussing the findings allows management to provide their perspective, additional context, and any clarifications that may affect the accuracy and relevance of the observations. This ensures that the final report is accurate and fair, reflecting a comprehensive understanding of the issues identified during the audit.
B. Validate the audit observations Before finalizing the audit report, it’s crucial for the auditor to discuss their findings with management. This allows the management to provide their perspective and potentially additional context that the auditor might not be aware of.
C is right
B. Verify audit observations. This option indicates that verifying audit observations is an auditor-specific activity and is not the primary reason for discussion with management. The purpose of meeting with management before the auditor submits the final report is more to help management understand, accept, and implement the findings.