Certified Information Systems Auditor (CISA) — Question 468

What is the PRIMARY benefit of an audit approach which requires reported findings to be issued together with related action plans, owners, and target dates?

Answer options

• A. It establishes accountability for the action plans.
• B. It enforces action plan consensus between auditors and auditees.
• C. It facilitates easier audit follow-up.
• D. It helps to ensure factual accuracy of findings.

Correct answer: A

Explanation

The primary benefit of this approach is that it holds individuals accountable for the implementation of action plans, ensuring that responsibilities are clearly defined. While consensus and follow-up are important, they do not directly establish accountability as effectively as specifying owners and target dates do. Factual accuracy is essential, but it is not the main focus of this audit strategy.