Certified Information Systems Auditor (CISA) — Question 1289

The due date of an audit project is approaching, and the audit manager has determined that only 60% of the audit has been completed. Which of the following should the audit manager do FIRST?

Answer options

• A. Extend the audit deadline.
• B. Escalate to the audit committee.
• C. Assign additional resources to supplement the audit.
• D. Determine where delays have occurred.

Correct answer: D

Explanation

The correct answer is D because determining where delays have occurred is crucial for understanding the project's status and addressing issues effectively. Extending the deadline, escalating to the audit committee, or assigning more resources may be necessary later, but first, it's important to analyze the root causes of the delays.