CISA Certified Information Systems Auditor – Question2551 - CISA Certified Information Systems Auditor

An IS auditor evaluates the test results of a modification to a system that deals with payment computation. The auditor finds that 50 percent of the calculations do not match predetermined totals. Which of the following would MOST likely be the next step in the audit?

A. Design further tests of the calculations that are in error.
B. Identify variables that may have caused the test results to be inaccurate.
C. Examine some of the test cases to confirm the results.
D. Document the results and prepare a report of findings, conclusions and recommendations.

Correct Answer: C

Explanation:

Explanation:
An IS auditor should next examine cases where incorrect calculations occurred and confirm the results. After the calculations have been confirmed, further tests can be conducted and reviewed. Report preparation, findings and recommendations would not be made until all results are confirmed.