Certified Information Systems Auditor (CISA) — Question 1342

Which of the following is the PRIMARY purpose of conducting follow-up audits for material observations?

Answer options

• A. To assess evidence for management reporting
• B. To validate the correctness of reported findings
• C. To validate remediation efforts
• D. To assess the risk of the audit environment

Correct answer: C

Explanation

The correct answer, C, is accurate because follow-up audits specifically aim to ensure that remediation efforts have been effectively implemented. Options A and B relate to reporting and accuracy of findings, while option D concerns the overall risk assessment rather than the effectiveness of remediation.