Tag: Question 2560

CISA Certified Information Systems Auditor – Question2560

An IS auditor interviewing a payroll clerk finds that the answers do not support job descriptions and documented procedures. Under these circumstances, the IS auditor should:

A. conclude that the controls are inadequate.
B. expand the scope to include substantive testing
C. place greater reliance on previous audits.
D. suspend the audit.

Correct Answer: B

Explanation:

Explanation:
If the answers provided to an IS auditor’s questions are not confirmed by documented procedures or job descriptions, the IS auditor should expand the scope of testing the controls and include additional substantive tests. There is no evidence that whatever controls might exist are either inadequate or adequate. Placing greater reliance on previous audits or suspending the audit are inappropriate actions as they provide no current knowledge of the adequacy of the existing controls.