CISA Certified Information Systems Auditor – Question0265

During a review of a production schedule, an IS auditor observes that a staff member is not complying with mandatory operational procedures. The auditor’s NEXT step should be to:

A.
determine why the procedures were not followed.
B. include the noncompliance in the audit report.
C. note the noncompliance in the audit working papers.
D. issue an audit memorandum identifying the noncompliance.

Correct Answer: A