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Question 121 - CISA discussion

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During a follow-up audit, an IS auditor learns that some key management personnel have been replaced since the original audit, and current management has decided not to implement some previously accepted recommendations. What is the auditor's BEST course of action?

A.
Notify the chair of the audit committee.
Answers
A.
Notify the chair of the audit committee.
B.
Notify the audit manager.
Answers
B.
Notify the audit manager.
C.
Retest the control.
Answers
C.
Retest the control.
D.
Close the audit finding.
Answers
D.
Close the audit finding.
Suggested answer: B

Explanation:

The auditor's best course of action in this situation is to notify the audit manager. The audit manager is responsible for overseeing the audit follow-up process and ensuring that audit issues are resolved in a timely and satisfactory manner. The audit manager can then decide whether to escalate the matter to higher authorities, such as the chair of the audit committee, or to accept management's decision and close the audit finding. The other options are not appropriate for the auditor to do without consulting with the audit manager first. Notifying the chair of the audit committee is a drastic step that may undermine the relationship between the auditor and management, and it should be done only after exhausting other means of resolving the issue. Retesting the control is not necessary, as management has already decided not to implement the recommendations. Closing the audit finding is premature, as management's decision may not be aligned with the audit objectives or risk appetite.Reference:CISA Review Manual (Digital Version), Chapter 2, Section 2.4

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asked 18/09/2024
Tamilselvi R
36 questions
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