As part of control self-assessment (CSA) activities in the finance department, an IS auditor identified that some of the controls were not tested and documented properly. Which of the following should the auditor do NEXT?
A.
Provide guidance regarding control objectives to staff involved in the CSA.
B.
Expand the scope of the next internal audit planned for the finance department.
C.
Issue an audit report to the finance manager regarding the inadequate testing of controls.
D.
Perform additional testing to complement CSA activities in the finance department.
Performing additional testing (Option D) can indeed help ensure that the controls are adequately assessed and documented. However, it's important to address the root cause of why the controls were not properly tested and documented in the first place.
Providing guidance regarding control objectives to the staff involved in the CSA (Option A) helps ensure that future CSA activities are conducted correctly. This proactive approach can prevent similar issues from occurring again and improve the overall effectiveness of the CSA process.
It is A.
A. Provide guidance regarding control objectives to staff involved in the CSA.
This would be the most suitable next action, as the auditor should focus on helping the finance department staff understand the control objectives and improve their own testing and documentation of controls as part of the CSA process.
Given that the IS auditor has identified that some controls in the finance department were not properly tested and documented during control self-assessment (CSA) activities, the immediate next step should be to perform additional testing. This is necessary to ensure that these controls are adequately assessed and documented, which is essential for providing reliable assurance through the CSA process.
The role of an IS Auditor during CSA is that of a facilitator. He can only guide or educate but not perform.
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