According to the standards of ISACA, an auditor should hold the following responsibilities: Planning the IT audit engagement based on an assessed level of risk. Designing audit procedures of irregular and illegal acts. Reviewing the results of the audit procedures. Assuming that acts are not isolated. Determining why the internal control system failed for that act. Conducting additional audit procedures. Evaluating the results of the expanded audit procedures. Reporting all facts and circumstances of the irregular and illegal acts. Distributing the report to the appropriate internal parties, such as managers. Answer: D is incorrect. The auditor is not responsible for applying security policies.