Isaca Certified Information Systems Auditor CISA Question # 211 Topic 22 Discussion
CISA Exam Topic 22 Question 211 Discussion:
Question #: 211
Topic #: 22
When reviewing past results of a recurring annual audit, an IS auditor notes that findings may not have been reported and independence may not have been maintained. Which of the following is the auditor ' s BEST course of action?
If an IS auditor suspects that independence may not have been maintained in past audits, the best course of action is to inform audit management. Audit management has the responsibility and authority to address such issues. They can review the situation, determine if there was indeed a lack of independence, and decide on the appropriate actions to take123. While informing senior management, reevaluating internal controls, and re-performing past audits might be necessary at some point, the first step should be to inform audit management.
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