Certified Information Systems Auditor (CISA) — Question 46

Which of the following is MOST important to consider when scheduling follow-up audits?

Answer options

• A. The impact if corrective actions are not taken
• B. The amount of time the auditee has agreed to spend with auditors
• C. The efforts required for independent verification with new auditors
• D. Controls and detection risks related to the observations

Correct answer: A

Explanation

The correct answer, A, highlights the significance of understanding the consequences of not implementing corrective actions, as it directly affects the effectiveness of the audit process. Options B, C, and D, while relevant, focus more on logistical and procedural aspects rather than the critical need for effective corrective measures.