Before issuing the final audit report, the auditor should confirm factual findings with the auditee. ISACA audit guidance emphasizes that findings should be vetted, communicated, and reviewed with client management prior to final publication so that the report is factually accurate and misunderstandings are resolved.

Option B is correct because confirming factual findings with the auditee is a key step just before final issuance. ISACA guidance notes that findings may be discussed with auditees as they are gathered and should be verified with them where possible. ISACA also stresses that draft reports should be reviewed by client management before publication to ensure factual accuracy.

Option A is incorrect because the audit committee is generally a report recipient or governance body, not the party with whom the auditor first validates factual accuracy of detailed findings. The auditee is in the best position to confirm whether the facts, context, and operational details are accurate before the report becomes final.

Option C is an important audit responsibility, but it should already have been completed during fieldwork and evidence-gathering. By the conclusion of the audit, the auditor should already possess sufficient, appropriate evidence to support findings. The question asks what should be done at the conclusion of the audit, but before issuing the final report, which points to factual confirmation with the auditee.

Option D is not the best answer because management is responsible for developing action plans. While auditors may discuss recommendations, they should not take ownership of management’s corrective action plan in a way that compromises independence. The more immediate and proper pre-issuance step is confirming the factual accuracy of findings.

Thus, in classic CISA logic, the auditor should first ensure that the report is factually correct by validating findings with the auditee before the final report is issued. That makes B the correct answer.

References (Official ISACA):

ISACA, The Top-Five Audit Essentials for Driving Efficiency and Value — findings should be vetted and communicated with the client; draft report reviewed by client management prior to final publication.

ISACA Journal, Agile Audit — findings may be shared and verified with auditees before the final report.

ISACA Journal, Future Ready: Toward a Sound Agile Audit Framework — auditee feedback at the final reporting stage is important.

ISACA Journal case study — draft report sent to auditee and comments/amendments accepted before issuing report.