As part of control self-assessment (CSA) activities in the finance department, an IS auditor identified that some of the controls were not tested and documented properly. Which of the following should the auditor do NEXT?
As part of control self-assessment (CSA) activities in the finance department, an IS auditor identified that some of the controls were not tested and documented properly. Which of the following should the auditor do NEXT?
The correct next step for the IS auditor, upon identifying that some of the controls were not tested and documented properly, is to perform additional testing to complement CSA activities in the finance department. This ensures that all relevant controls are adequately assessed and mitigates any gaps or deficiencies in the initial testing and documentation.
Given that the IS auditor has identified that some controls in the finance department were not properly tested and documented during control self-assessment (CSA) activities, the immediate next step should be to perform additional testing. This is necessary to ensure that these controls are adequately assessed and documented, which is essential for providing reliable assurance through the CSA process.
It is A. A. Provide guidance regarding control objectives to staff involved in the CSA. This would be the most suitable next action, as the auditor should focus on helping the finance department staff understand the control objectives and improve their own testing and documentation of controls as part of the CSA process.