Certified Information Systems Auditor (CISA) — Question 592

Which of the following is the MOST important determining factor when establishing appropriate timeframes for follow-up activities related to audit findings?

Answer options

• A. Remediation dates included in management responses
• B. Availability of IS audit resources
• C. Peak activity periods for the business
• D. Complexity of business processes identified in the audit

Correct answer: A

Explanation

The correct answer is A because remediation dates provided by management indicate their commitment to addressing findings and set a clear timeline for follow-up. Options B, C, and D may be relevant considerations, but they do not directly dictate the urgency or responsibility for remediation like management's own response does.