Discover the best course of action for IS auditors when management requests a briefing on findings during an ongoing audit. Learn how to balance transparency with audit integrity.
Table of Contents
Question
During an ongoing audit, management requests a briefing on the findings to date.
Which of the following is the IS auditor’s BEST course of action?
A. Request management wait until a final report is ready for discussion.
B. Request the auditee provide management responses.
C. Review working papers with the auditee.
D. Present observations for discussion only.
Answer
D. Present observations for discussion only.
Explanation
While options B and C have merit, presenting observations for discussion allows for preliminary feedback and fosters collaboration without prematurely finalizing findings or involving the auditee in management responses. This approach ensures management is informed while maintaining the integrity of the audit process.
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