Tag: Question 2566

CISA Certified Information Systems Auditor – Question2566

Though management has stated otherwise, an IS auditor has reasons to believe that the organization is using software that is not licensed. In this situation, the IS auditor should:

A. include the statement of management in the audit report.
B. identify whether such software is, indeed, being used by the organization.
C. reconfirm with management the usage of the software.
D. discuss the issue with senior management since reporting this could have a negative impact on the organization.

Correct Answer: B

Explanation:

Explanation:
When there is an indication that an organization might be using unlicensed software, the IS auditor should obtain sufficient evidence before including it in the report. With respect to this matter, representations obtained from management cannot be independently verified. If the organization is using software that is not licensed, the auditor, to maintain objectivity and independence, must include this in the report.