Certified Information Systems Auditor (CISA) — Question 211

In which phase of the audit life cycle process are audit observations initially discussed with the client?

Answer options

• A. Follow-up phase
• B. Planning phase
• C. Execution phase
• D. Reporting phase

Correct answer: C

Explanation

The correct answer is C, as the execution phase is when auditors gather evidence and make observations that are initially discussed with the client. The planning phase is focused on preparing for the audit, while the follow-up phase deals with ensuring that recommendations are implemented, and the reporting phase is when findings are formally documented and presented.