In an annual audit cycle, the audit of an organization's IT department resulted in many findings. Which of the following would be the MOST important consideration when planning the next audit?
In an annual audit cycle, the audit of an organization's IT department resulted in many findings. Which of the following would be the MOST important consideration when planning the next audit?
Following up on the status of all recommendations is the most important consideration when planning the next audit. This ensures that the organization is held accountable for addressing the issues identified in the previous audit. It allows the auditor to assess the progress made in mitigating risks and helps in determining whether any unresolved issues still pose a threat. This ongoing monitoring supports continuous improvement and compliance with regulatory requirements, thereby enhancing the overall effectiveness and integrity of the IT department.
it possible B... it's possible that all recommandations not implemented and the IS auditor must take agreed upon action plan in consideration
i think it's not the auditor's job to follow up the recommendations' status. So C is a better choice.
B. Following up on the status of all recommendations Accountability: It ensures that the organization's IT department is held accountable for addressing the identified issues and implementing the recommended solutions. Risk Management: By tracking the status of all recommendations, auditors can assess whether the identified risks have been mitigated or if they still pose a threat to the organization. Compliance: Many findings in IT audits may relate to compliance with regulatory requirements or industry standards. Ensuring that all recommendations have been addressed helps the organization maintain compliance. Continuous Improvement: It allows the organization to continuously improve its IT processes, security, and overall performance by addressing deficiencies and learning from past audits.
Should be B.
I think B is right answer
C is correct guys
While following up on the status of all recommendations (option B) is important for tracking progress and ensuring accountability, verifying that all recommendations have been implemented is crucial for confirming that corrective actions have been taken to address the findings identified in the previous audit. This verification step helps ensure that the organization has effectively remediated any issues or deficiencies, thereby enhancing the overall security, efficiency, and compliance of its IT operations. By prioritizing the verification of implementation, auditors can provide assurance to stakeholders that the necessary measures have been put in place to mitigate risks and improve IT governance within the organization. This proactive approach supports continuous improvement and helps maintain the integrity of the audit process.
the answer ib. verufying means you havee been assured that all the rec have been implemented. since thats niot the case follow up is the best choice