Exam CISA topic 1 question 1467 discussion

audit close meeting is an exit meeting with the main objective is to gain agreement on findings.

A happens after the closing meeting and not DURING. I vote D.

While ensuring that agreed-upon resolutions and timelines are correct (option D) is also important for effective follow-up and closure of audit findings, it is secondary to the critical task of communicating findings to executive management. Without proper communication to executive management, there may be delays or insufficient support for implementing resolutions, which can hinder the organization's ability to address identified issues effectively. Therefore, verifying communication to executive management should take precedence during the audit closing meeting.

While ensuring that resolutions are communicated to executive management (A), that they are cost-effective and do not disrupt the business (B), and that the organization has the resources to implement them (C) are all important considerations, these aspects can be addressed and refined after the closing meeting. The primary goal of the closing meeting is to confirm that the findings and resolutions are accurately captured and that there is a mutual understanding of the next steps within a feasible timeframe.

A is correct.

A. The findings and agreed-upon resolutions are communicated to executive management: This option emphasizes the importance of ensuring that the results of the audit, including any identified issues or deficiencies, as well as the agreed-upon resolutions or action plans, are effectively communicated to executive management. Executive management needs to be informed about the audit findings so they can understand the organization's current state of affairs, the potential risks, and the steps needed to address them.