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CISA · Question #29

Which of the following is MOST important for an IS auditor to do during an exit meeting with an auditee?

The correct answer is B. Ensure that the facts presented in the report are correct.. During an exit meeting, the IS auditor's most important task is to ensure the factual accuracy of the audit findings and conclusions presented to the auditee before the final report is issued.

Submitted by naveen.iyer· Apr 18, 2026Information System Auditing Process

Question

Which of the following is MOST important for an IS auditor to do during an exit meeting with an auditee?

Options

  • ASpecify implementation dates for the recommendations.
  • BEnsure that the facts presented in the report are correct.
  • CCommunicate the recommendations to senior management.
  • DRequest input in determining corrective action.

How the community answered

(19 responses)
  • A
    16% (3)
  • B
    74% (14)
  • C
    5% (1)
  • D
    5% (1)

Why each option

During an exit meeting, the IS auditor's most important task is to ensure the factual accuracy of the audit findings and conclusions presented to the auditee before the final report is issued.

ASpecify implementation dates for the recommendations.

Specifying implementation dates for recommendations is typically a management responsibility and is discussed after the report is finalized, often as part of the action planning, not the primary focus of the exit meeting.

BEnsure that the facts presented in the report are correct.Correct

Ensuring the facts presented in the report are correct is paramount during an exit meeting. This allows the auditee to review the findings for factual inaccuracies or misinterpretations, preventing disputes later and fostering credibility for the audit report. A factually accurate report is essential for building trust and ensuring that management takes appropriate corrective actions based on sound information.

CCommunicate the recommendations to senior management.

While the audit report and recommendations will eventually go to senior management, the exit meeting's primary focus is with the auditee to validate the findings before wider distribution to ensure accuracy.

DRequest input in determining corrective action.

Requesting input for corrective actions is valuable for collaboration, but ensuring factual accuracy of the audit *findings* themselves is a more immediate and critical step for the auditor's responsibility.

Concept tested: Audit exit meeting objectives

Source: https://www.theiia.org/en/guidance/standards-and-guidance/ippf/standards/standard-2420-communication-quality/

Topics

#Exit Meeting#Audit Communication#Audit Reporting#IS Audit Process

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