Certified Information Systems Auditor (CISA) — Question 20

During an exit interview, senior management disagrees with some of the facts presented in the draft audit report and wants them removed from the report. Which of the following would be the auditor's BEST course of action?

Answer options

• A. Revise the assessment based on senior management's objections
• B. Gather evidence to analyze senior management's objections.
• C. Escalate the issue to audit management.
• D. Finalize the draft audit report without changes.

Correct answer: B

Explanation

The best course of action is to gather evidence to analyze senior management's objections (Option B) because it allows the auditor to validate the claims and ensure the report's accuracy. Revising the assessment (Option A) without evidence would undermine the audit's integrity, while escalating the issue (Option C) may not be necessary if the objections can be addressed directly. Finalizing the report without changes (Option D) could ignore valid concerns raised by management.