Isaca Certified Information Systems Auditor CISA Question # 141 Topic 15 Discussion
CISA Exam Topic 15 Question 141 Discussion:
Question #: 141
Topic #: 15
During an exit interview, senior management disagrees with some of me facts presented m the draft audit report and wants them removed from the report. Which of the following would be the auditor ' s BEST course of action?
A.
Revise the assessment based on senior management ' s objections.
B.
Escalate the issue to audit management.
C.
Finalize the draft audit report without changes.
D.
Gather evidence to analyze senior management ' s objections
The auditor’s best course of action when senior management disagrees with some of the facts presented in the draft audit report is to gather evidence to analyze senior management’s objections. The auditor should not revise the assessment, escalate the issue, or finalize the report without changes until they have evaluated the validity and relevance of senior management’s objections and resolved any discrepancies or misunderstandings. The auditor should maintain a professional and objective attitude and seek to present a fair and accurate audit report based on sufficient and appropriate evidence. References:
CISA Review Manual (Digital Version), page 372
CISA Questions,Answers and Explanations Database, question ID 3338
Contribute your Thoughts:
Chosen Answer:
This is a voting comment (?). You can switch to a simple comment. It is better to Upvote an existing comment if you don't have anything to add.
Submit