Exam CISA topic 1 question 14 discussion

A if it means to share a draft report with findings which have already been discussed. In practical life the initial findings are shared as and when they come not at the end of completion of audit. Hence I feel it is poorly worded, but is defintly the best answer out of 4 options.

Need to share with the auditee before submitting to the senior management

it's because you need to discuss with the auditee to verify the findings and root out FPs before presenting it to management due to the potential to cause unnecessary confusion or complications. c should have already happened (note that it's the audit team - who should be working together based on the established audit plan), d is included in a

I mean it should be a draft report

Submit a Fact Confirmation to the auditee.

wil gi with c, an IS auditor should promptly communicate significant findings to the appropriate persons prior to the issuance of the report.

all finding should promptly communicate to auditee PRIOR ISSUANCE OF THE report. there is no separate report (final and initial). The more acceptable option is C

Reviewing (for concurrence) audit papers with auditee should precede sharing any initial findings.

Answer is B Providing a report to senior management before discussing the findings with the auditee is a standard practice in auditing. This approach allows senior management to have a clear understanding of the audit findings and recommendations, enabling them to take appropriate actions or provide guidance. It also helps ensure that the communication of audit results is managed effectively and that any sensitive or critical matters are addressed at the senior management level first. (Chat GPT )

why not C

Ensure the findings First

why not B. provide a report to senior management prior to discussion with the auditee.?