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During a follow-up audit, an IS auditor concludes that a previously identified issue has not been adequately remediated. The auditee insists the risk has been addressed. The auditor should:
During a follow-up audit, an IS auditor concludes that a previously identified issue has not been adequately remediated. The auditee insists the risk has been addressed. The auditor should:
A . recommend an independent assessment by a third party
B . report the disagreement according to established procedures
C . follow-up on the finding next year
D . accept the auditee’s position and close the finding
Answer: A
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The auditee insists the risk has been addressed. This means that step B (report the disagreement according to established procedures) has already been passed. So the answer should be A.