Upon completion of audit work, an IS auditor should:
Upon completion of audit work, an IS auditor should:
Upon completion of audit work, an IS auditor should review the working papers with the auditee to ensure that the findings and conclusions are accurate and well understood. This process involves verifying the details, clarifying any discrepancies, and confirming the validity of the audit evidence before finalizing the audit report. This step is crucial to prevent misunderstandings and to provide the auditee an opportunity to respond to or clarify any issues identified during the audit before the final report is submitted to senior management.
Ensure the findings First
all finding should promptly communicate to auditee PRIOR ISSUANCE OF THE report. there is no separate report (final and initial). The more acceptable option is C
ISACA consider sharing the finding with the audit team as part of the audit work ,so it's B
it's because you need to discuss with the auditee to verify the findings and root out FPs before presenting it to management due to the potential to cause unnecessary confusion or complications. c should have already happened (note that it's the audit team - who should be working together based on the established audit plan), d is included in a
I mean it should be a draft report
Submit a Fact Confirmation to the auditee.
wil gi with c, an IS auditor should promptly communicate significant findings to the appropriate persons prior to the issuance of the report.
Reviewing (for concurrence) audit papers with auditee should precede sharing any initial findings.
Answer is B Providing a report to senior management before discussing the findings with the auditee is a standard practice in auditing. This approach allows senior management to have a clear understanding of the audit findings and recommendations, enabling them to take appropriate actions or provide guidance. It also helps ensure that the communication of audit results is managed effectively and that any sensitive or critical matters are addressed at the senior management level first. (Chat GPT )
chatGPT where you got your answer is not always right...
why not C
i think because this tas is included in audit work
why not B. provide a report to senior management prior to discussion with the auditee.?
Because your finding may have false-positives or mis-understandings. You need to reconciliation and get possible action plans along with finding owners then you submit your report to senior management as final report. Else you may create a false image of the situation on the senior management.
so, @frisbg, you pick D. review the working papers with the auditee.
but that's already included in audit works answer is B