Which of the following is the auditor’s BEST action?

During the discussion of a draft audit report. IT management provided suitable evidence fiat a process has been implemented for a control that had been concluded by the IS auditor as Ineffective .

Which of the following is the auditor’s BEST action?
A . Explain to IT management that the new control will be evaluated during follow-up
B. Re-perform the audit before changing the conclusion.
C. Change the conclusion based on evidence provided by IT management.
D. Add comments about the action taken by IT management in the report.

View Answer

Answer: C