An IS auditor finds that irregularities have occurred and that auditee management has chosen to ignore them. If reporting to external authorities is required, which of the following is the BEST action for the IS auditor to take?
An IS auditor finds that irregularities have occurred and that auditee management has chosen to ignore them. If reporting to external authorities is required, which of the following is the BEST action for the IS auditor to take?
When irregularities occur and the auditee management chooses to ignore them, and if reporting to external authorities is required, the best action for the IS auditor is to submit the report to the appropriate regulators immediately. This ensures the issue is addressed without delay and meets legal and ethical obligations. Seeking approval from audit or auditee management could hinder the timely reporting that is required in such situations.
If reporting to external authorities is required then the auditee must not be able to block reporting.
It will be C The BEST action for the IS auditor, when irregularities are found and reporting to external authorities is required, is to obtain approval from both audit and auditee management to release the report. This approach ensures that there is a consensus and understanding between the audit team and the auditee management before taking any action. It helps maintain transparency and allows for a coordinated response.
Sorry for the earlier response in C. The accurate answer will be D
If wrongdoing occurs and is ignored by auditee management, they are legally and ethically responsible to report it. They are expected to report such serious issues to regulators as soon as possible. Auditors have a duty to act independently and to report the truth. They are expected to report issues immediately, without seeking approval from auditees or management.