Certified Information Systems Auditor CISA · Free Practice Question Easy
Question 39
You are an information system auditor of HDA Inc., and you have been involved in designing an application. You are now required to audit the application.. What should be your best course of action?
- A A. Conduct a thorough review of the application without disclosing your prior involvement.
- B B. Decline the request to review the application due to your prior involvement.
- C C. Update the audit management about your earlier involvement in application designing.
- D D. Proceed with the review but disclose your prior involvement to the stakeholders.
Reveal correct answer
Correct answer: C
Explanation
Correct Answer: C. Update the audit management about your earlier involvement in application designing. Explanation: When an IS auditor who was involved in designing an application is asked to review it, it is important to maintain transparency and inform the audit management about the prior involvement. This helps in ensuring objectivity and independence in the review process. By updating the audit management, they can make an informed decision regarding the auditor's involvement in the review. It also allows for appropriate assignment of resources and prevents any potential conflicts of interest. Option A, conducting a thorough review without disclosing prior involvement, may lead to a biased review and compromise the auditor's objectivity. Option B, declining the request to review the application, is not the best course of action as the auditor can still provide valuable insights and expertise, as long as the prior involvement is properly managed and disclosed. Option D, proceeding with the review but disclosing prior involvement, is not the best approach without involving the audit management. They need to be aware of the situation and determine the best course of action. Therefore, the correct answer is C. Updating the audit management about the earlier involvement in application designing ensures transparency and allows for appropriate decision-making regarding the auditor's role in the review process.Discussion
Think the marked answer is wrong, or have a better explanation? Share it below — comments appear after review.
You must be logged in to post a comment.
