CISA Certified Information Systems Auditor – Question1902 - CISA Certified Information Systems Auditor

Your final audit report should be issued:

A. after an agreement on the observations is reached.
B. before an agreement on the observations is reached.
C. if an agreement on the observations cannot reached.
D. without mentioning the observations.
E. None of the choices.

Correct Answer: A

Explanation:

Explanation:
Reporting can take the forms of verbal presentation, an issue paper or a written audit report summarizing observations and management’s responses. After agreement is reached on the observations, a final report can be issued.