An IS auditor is performing a follow-up audit and notes that some critical deficiencies have not been addressed.
The auditor's BEST course of action is to:
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A. B. C. D.A.
The BEST course of action for an IS auditor who notes that critical deficiencies have not been addressed during a follow-up audit would be to assess the impact of not addressing the deficiencies (option A).
Here is why:
Option A: Assess the impact of not addressing deficiencies.
By assessing the impact of not addressing the deficiencies, the IS auditor can determine the potential risk and impact of the unaddressed deficiencies on the organization. This assessment can help the auditor provide more informed recommendations and prioritize the areas that need immediate attention.
Option B: Document management's reasons for not addressing deficiencies.
Documenting management's reasons for not addressing deficiencies may provide useful information, but it may not address the root cause of the problem. The auditor's primary role is to identify and assess the risk associated with the deficiencies, not to focus on management's rationale.
Option C: Postpone the audit until the deficiencies are addressed.
Postponing the audit until the deficiencies are addressed is not an ideal solution. It may delay the identification and remediation of the critical deficiencies, which could lead to further risks to the organization.
Option D: Provide new recommendations.
Providing new recommendations may be useful, but the auditor should first assess the impact of the unaddressed deficiencies and prioritize the areas that need immediate attention. New recommendations should be based on a thorough understanding of the risk associated with the deficiencies.
Therefore, assessing the impact of not addressing deficiencies (option A) is the best course of action for the IS auditor to take.