Certified Information Systems Auditor (CISA) — Question 1286

A senior auditor is reviewing work papers prepared by a junior auditor indicating that a finding was removed after the auditee said they corrected the problem.
Which of the following is the senior auditor's MOST appropriate course of action?

Answer options

• A. Ask the auditee to retest.
• B. Have the finding reinstated.
• C. Refer the issue to the audit director.
• D. Approve the work papers as written.

Correct answer: B

Explanation

The most suitable action for the senior auditor is to have the finding reinstated because it is essential to verify the correction made by the auditee rather than accepting their claim at face value. The other options either do not address the need for verification (A and D) or might escalate the issue unnecessarily (C) without ensuring the necessary controls are in place.