Which of the following is the BEST justification for deferring remediation testing until the next audit?
Which of the following is the BEST justification for deferring remediation testing until the next audit?
Deferring remediation testing until the next audit can be justified if management's planned actions are sufficient given the relative importance of the observations. This indicates that the planned actions are appropriate and proportional to the severity of the findings, ensuring that the issues will be addressed in a suitable manner. The auditor must trust that the planned actions will effectively mitigate the risks associated with the observations.
This justification indicates that management has planned actions that are considered adequate to address the identified issues or observations based on their relative importance. If management's planned actions are deemed sufficient by the auditor and are aligned with the severity and significance of the findings, deferring remediation testing until the next audit may be justified. It demonstrates that the organization has acknowledged the issues and has developed appropriate strategies or plans to address them.
B. Management's planned actions are sufficient given the relative importance of the observations.