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Question 585 - CISA discussion

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A senior auditor is reviewing work papers prepared by a junior auditor indicating that a finding was removed after the auditee said they corrected the problem. Which of the following is the senior auditor s MOST appropriate course of action?

A.
Ask the auditee to retest
Answers
A.
Ask the auditee to retest
B.
Approve the work papers as written
Answers
B.
Approve the work papers as written
C.
Have the finding reinstated
Answers
C.
Have the finding reinstated
D.
Refer the issue to the audit director
Answers
D.
Refer the issue to the audit director
Suggested answer: C

Explanation:

The senior auditor's most appropriate course of action is to have the finding reinstated, because the auditee's claim of correcting the problem is not sufficient evidence to support the removal of the finding. The auditor should verify that the corrective action has been implemented effectively and that it has resolved the underlying issue or risk. The auditor should also document the evidence and results of the verification in the work papers. The other options are not appropriate, because they either accept the auditee's claim without verification, delegate the responsibility to the auditee or escalate the issue unnecessarily.Reference:

ISACA, CISA Review Manual, 27th Edition, chapter 1, section 1.51

ISACA, IT Audit and Assurance Standards, Guidelines and Tools and Techniques for IS Audit and Assurance Professionals, section 12062

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asked 18/09/2024
Pooja Pendyala
39 questions
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