Question

During an information systems audit, a senior auditor completes the fieldwork and drafts preliminary conclusions on the effectiveness of change management controls. Before the findings are consolidated into the report, what should the audit manager do FIRST to comply with ISACA's audit and assurance standards regarding supervision?

Accepted Answer

Review the workpapers and evidence to confirm the conclusions are adequately supported before proceeding

Answer

Present the preliminary conclusions to the client's IT management for validation

Answer

Immediately begin drafting the final audit report to meet the reporting deadline

Answer

Expand the sample size to increase statistical confidence in every finding