An auditee disagrees with a recommendation for corrective action that appears in the draft engagement report. Which of the following is the IS auditor's BEST course of action when preparing the final report?
A.
Come to an agreement prior to issuing the final report.
B.
Ensure the auditee's comments are included in the working papers.
C.
Exclude the disputed recommendation from the final engagement report.
D.
Include the position supported by senior management in the final engagement report.
Option A is the correct answer. The IS auditor should work with the auditee to understand their objections and seek to reach an agreement that is satisfactory to both parties. The final engagement report should reflect the agreed-upon findings and recommendations, along with any necessary modifications or clarifications.
Options B, C, and D are not appropriate in this scenario. Ensuring the auditee's comments are included in the working papers is important, but it does not address the issue of the disputed recommendation in the final report. Excluding the disputed recommendation from the final engagement report may compromise the integrity and completeness of the audit findings. Including the position supported by senior management in the final engagement report may be inappropriate and compromise the independence and objectivity of the audit function.
Including the position supported by senior management in the final engagement report (option D) may be appropriate in some cases, but it should not be the default course of action if there is a disagreement with the auditee. Prioritizing open communication, negotiation, and consensus-building is essential for maintaining the integrity and effectiveness of the audit process. Therefore, coming to an agreement prior to issuing the final report is the best approach for the IS auditor.
yes, D is correct bcos every time agreement may not be achieved.
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