Certified Information Systems Auditor CISA · Free Practice Question Medium
Question 61
You are performing a follow-up audit. While auditing you learnt that management has decided not to implement some previously accepted recommendations. Your best action would be to:
- A A. Document the changes in personnel and the management's decision but take no further action.
- B B. Update the details to the audit manager and discuss the impact of the management's decision on the audit findings and recommendations.
- C C. Confront the management about their decision and insist on the implementation of the previously accepted recommendations.
- D D. Conduct a new audit to reassess the situation and provide updated recommendations based on the management's perspective.
Reveal correct answer
Correct answer: B
Explanation
Correct Answer: B. Update the details to the audit manager and discuss the impact of the management's decision on the audit findings and recommendations. Explanation: The BEST course of action is to update the details to the audit manager and discuss the impact of the management's decision on the audit findings and recommendations. Here's why the other options are not the best course of action: A. Documenting the changes in personnel and the management's decision without further action (option A) is not sufficient because it does not address the implications of the management's decision on the audit findings. It is important to communicate the situation to the audit manager and discuss potential consequences. C. Confronting the new management about their decision and insisting on the implementation of the previously accepted recommendations (option C) may not be the most effective approach. The IS auditor should maintain a professional and collaborative relationship with management. Discussing the situation with the audit manager and exploring potential solutions is a better way to address the issue. D. Conducting a new audit to reassess the situation and provide updated recommendations (option D) may not be necessary if the previously accepted recommendations are still valid and applicable. It is more practical and efficient to communicate the situation to the audit manager, who can then decide on the appropriate course of action based on the updated information. In summary, the BEST course of action for the IS auditor is to update the details to the audit manager and discuss the impact of the management's decision on the audit findings and recommendations. This approach ensures that the audit manager is informed and can make informed decisions on how to proceed, considering the changes in personnel and the management's decision.Discussion
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