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Question 1134 - CISA discussion

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When planning a follow-up, the IS auditor is informed by operational management that recent organizational changes have addressed the previously identified risk and implementing the action plan is no longer necessary. What should the auditor do NEXT?

A.
Report that the changes make it impractical to determine whether the risks have been addressed.
Answers
A.
Report that the changes make it impractical to determine whether the risks have been addressed.
B.
Accept management's assertion and report that the risks have been addressed.
Answers
B.
Accept management's assertion and report that the risks have been addressed.
C.
Determine whether the changes have introduced new risks that need to be addressed.
Answers
C.
Determine whether the changes have introduced new risks that need to be addressed.
D.
Review the changes and determine whether the risks have been addressed.
Answers
D.
Review the changes and determine whether the risks have been addressed.
Suggested answer: B

Explanation:

When operational management informs the IS auditor that recent organizational changes have addressed previously identified risks and implementing the action plan is no longer necessary, the IS auditor should accept management's assertion and report that the risks have been addressed. However, it is essential to document this communication and ensure that there is evidence supporting management's claim. If there are any doubts or concerns, further investigation may be necessary.The auditor should not assume new risks without proper assessment or evidence1.Reference:1(https://www.isaca.org/resources/isaca-journal/issues/2016/volume-6/enhancing-the-audit-follow-up-process-using-cobit-5)

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asked 18/09/2024
Mohamed Iftiquar Aslam Hameed
37 questions
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