Exam CISA topic 1 question 414 discussion

B seems correct: The exit interview, conducted at the end of the audit, provides an IS auditor with the opportunity to discuss findings and recommendations with the auditee management. During the exit interview, an IS auditor should: • Ensure that the facts presented in the report are correct and material. • Ensure that the recommendations are realistic and cost-effective and, if not, seek alternatives through negotiation with auditee management. • Recommend implementation dates for agreed-on recommendations.

The primary objective of an exit meeting with an auditee is to confirm that the findings and facts presented in the audit report are accurate. This ensures that there are no misunderstandings or factual errors that could undermine the credibility of the report. By aligning on the facts, the auditor facilitates constructive dialogue about the findings and establishes a foundation for any subsequent recommendations or corrective actions.

During an exit meeting ensure that the facts presented in the report are correct. After the closing meeting you communicate the recommendations to senior management.

B is right answer

Out of the given options, the most important task for an IS auditor during an exit meeting with an auditee is to communicate the recommendations to senior management (option C). This is because the purpose of an audit is to identify areas where improvements can be made and to provide recommendations on how to address any identified weaknesses or deficiencies. These recommendations are typically addressed to senior management, who are responsible for implementing the necessary changes.

exit meeting should communicate audit result