ExamGecko
Search Search Login
Home Home / Isaca / CISA
Question list
Search
Search
Open VPLUS File
Convert VPLUS to PDF

Related questions

Which of the following is the BEST indicator of the effectiveness of an organization's incident response program?
Which of the following is the BEST way to ensure that an application is performing according to its specifications?
The FIRST step in an incident response plan is to:
An IS auditor is reviewing a client's outsourced payroll system to assess whether the financial audit team can rely on the application. Which of the following findings would be the auditor's GREATEST concern?
Which of the following poses the GREATEST risk to the use of active RFID tags?
An IS auditor is reviewing a contract for the outsourcing of IT facilities. If missing, which of the following should present the GREATEST concern to the auditor?
Which of the following is the BEST control lo mitigate attacks that redirect Internet traffic to an unauthorized website?
An IS audit manager was temporarily tasked with supervising a project manager assigned to the organization's payroll application upgrade. Upon returning to the audit department, the audit manager has been asked to perform an audit to validate the implementation of the payroll application. The audit manager is the only one in the audit department with IT project management experience. What is the BEST course of action?
An IS auditor is reviewing the backup procedures in an organization that has high volumes of data with frequent changes to transactions. Which of the following is the BEST backup scheme to recommend given the need for a shorter restoration time in the event of a disruption?
Which of the following is the BEST way for an IS auditor to assess the design of an automated application control?

Question 635 - CISA discussion

Report
Export

During a follow-up audit, an IS auditor finds that senior management has implemented a different remediation action plan than what was previously agreed upon. Which of the following is the auditor's BEST course of action?

A.
Report the deviation by the control owner in the audit report.
Answers
A.
Report the deviation by the control owner in the audit report.
B.
Evaluate the implemented control to ensure it mitigates the risk to an acceptable level.
Answers
B.
Evaluate the implemented control to ensure it mitigates the risk to an acceptable level.
C.
Cancel the follow-up audit and reschedule for the next audit period.
Answers
C.
Cancel the follow-up audit and reschedule for the next audit period.
D.
Request justification from management for not implementing the recommended control.
Answers
D.
Request justification from management for not implementing the recommended control.
Suggested answer: B

Explanation:

The IS auditor's best course of action is to evaluate the implemented control to ensure it mitigates the risk to an acceptable level.This is because the objective of a follow-up audit is to verify that corrective actions have been accomplished as scheduled and that they are effective in preventing or minimizing future recurrence1. If senior management has implemented a different remediation action plan than what was previously agreed upon, the IS auditor should assess whether the alternative control is adequate and appropriate for the situation. Requesting justification from management for not implementing the recommended control (option D) may be a secondary step, but it is not the best course of action. Reporting the deviation by the control owner in the audit report (option A) may be premature and unnecessary if the implemented control is satisfactory.Canceling the follow-up audit and rescheduling for the next audit period (option C) is not advisable, as it would delay the verification of the effectiveness of the implemented control and potentially expose the organization to further risks.Reference:1: Follow-up Audits - Canadian Audit and Accountability Foundation

Show Answer
asked 18/09/2024
Weisi Huang
39 questions
PreviousPreviousNextNext
User
Your answer:
0 comments
Sorted by

Leave a comment first

ExamGecko

Copyright @2023 ExamGecko | All right reserved

Mail us: [email protected]
About us
Contact us
Twitter X
Facebook
Medium
Convert VPLUS to PDF
Open VPLUS files Easily and Quickly
Privacy Policy
Disclaimer
Terms