Certified Information Systems Auditor (CISA) — Question 382

During an ongoing audit, management requests a briefing on the findings to date. Which of the following is the IS auditor's BEST course of action?

Answer options

• A. Request management wait until a final report is ready for discussion.
• B. Request the auditee provide management responses.
• C. Review working papers with the auditee.
• D. Present observations for discussion only.

Correct answer: D

Explanation

The correct answer is D because presenting observations allows for immediate feedback and discussion, which can be beneficial for both the auditor and management. Option A is not suitable as it delays communication, option B shifts responsibility to the auditee, and option C is not ideal since it may not involve management directly.