Certified Information Systems Auditor (CISA) — Question 456

The PRIMARY focus of audit follow-up reports should be to:

Answer options

• A. assess if new risks have developed.
• B. determine if audit recommendations have been implemented.
• C. determine if past findings are still relevant.
• D. verify the completion date of the implementation.

Correct answer: B

Explanation

The primary goal of audit follow-up reports is to determine if audit recommendations have been implemented, which is crucial for ensuring that identified issues are addressed. While assessing new risks, relevance of past findings, and verifying completion dates are important, they are secondary to confirming implementation of recommendations.