Certified Information Systems Auditor (CISA) — Question 932

Which of the following is MOST important for an IS auditor to verify during an audit closing meeting?

Answer options

• A. The findings and agreed-upon resolutions are communicated to executive management.
• B. The agreed-upon resolutions are cost-effective and do not disrupt the business.
• C. The organization has the applicable resources to implement the agreed-upon resolutions.
• D. The agreed-upon resolutions and the time allotted to address the findings are correct.

Correct answer: A

Explanation

The most important task for the IS auditor is to ensure that the findings and resolutions are effectively communicated to executive management, as this facilitates accountability and oversight. While cost-effectiveness, resource availability, and timeframes are important, they become secondary if the executive leadership is not informed and engaged in the resolution process.