CISA · Question #246
Which of the following is the PRIMARY reason for an IS audit manager to review the work performed by a senior IS auditor prior to presentation of a report?
The correct answer is A. To ensure the conclusions are adequately supported. The primary reason for an IS audit manager to review an auditor's work is to ensure that the audit conclusions are logically sound and fully supported by sufficient, appropriate evidence.
Question
Which of the following is the PRIMARY reason for an IS audit manager to review the work performed by a senior IS auditor prior to presentation of a report?
Options
- ATo ensure the conclusions are adequately supported
- BTo ensure adequate sampling methods were used during fieldwork
- CTo ensure the work is properly documented and filed
- DTo ensure the work is conducted according to industry standards
How the community answered
(23 responses)- A78% (18)
- B4% (1)
- C13% (3)
- D4% (1)
Why each option
The primary reason for an IS audit manager to review an auditor's work is to ensure that the audit conclusions are logically sound and fully supported by sufficient, appropriate evidence.
The audit manager's review is crucial for confirming that the audit's findings and conclusions are well-substantiated by the evidence gathered during fieldwork. This ensures the reliability and credibility of the audit report, allowing stakeholders to trust its recommendations and actions.
While ensuring adequate sampling methods is important, it is a specific aspect of the overall evidence gathering process, and the manager's review encompasses the broader validity of conclusions drawn from all evidence.
Ensuring proper documentation and filing is an important quality control step, but it is a procedural aspect supporting the report's creation, not the ultimate reason for verifying the conclusions themselves.
Ensuring adherence to industry standards is a general quality assurance goal; however, the primary focus of the review of a specific audit report is to validate the specific conclusions drawn from that audit's findings.
Concept tested: IS audit review process and objectives
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