Isaca Certified Information Systems Auditor CISA Question # 235 Topic 24 Discussion
CISA Exam Topic 24 Question 235 Discussion:
Question #: 235
Topic #: 24
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 & Explanations Database, question ID 3338
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