CISA Certified Information Systems Auditor – Question0067

An IS auditor finds a number of system accounts that do not have documented approvals. Which of the following should be performed FIRST by the auditor?

A.
Have the accounts removed immediately
B. Obtain sign-off on the accounts from the application owner
C. Document a finding and report an ineffective account provisioning control
D. Determine the purpose and risk of the accounts

Correct Answer: D