Certified Information Systems Auditor (CISA) — Question 879

Audit observations should be FIRST communicated with the auditee:

Answer options

• A. during fieldwork.
• B. at the end of fieldwork.
• C. within the audit report.
• D. when drafting the report.

Correct answer: A

Explanation

The correct answer is A, as audit observations should be communicated to the auditee during the fieldwork phase to address issues promptly and allow for feedback. Options B, C, and D involve communicating findings after fieldwork has concluded, which may not give the auditee a chance to respond or clarify any misunderstandings.