Dealing with a Busy Business Unit During an Audit
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Question
What is an IS auditor's BEST course of action if informed by a business unit's representatives that they are too busy to cooperate with a scheduled audit?
Answers
Explanations
Click on the arrows to vote for the correct answer
A. B. C. D.D.
As an IS auditor, the primary goal is to conduct an effective audit of the organization's information systems and provide reliable recommendations to management. In the event that a business unit representative claims to be too busy to cooperate with the scheduled audit, the best course of action would be to use a professional judgment approach to decide on the next steps to take.
Option A: Reschedule the audit for a time more convenient to the business unit.
Rescheduling the audit may be a reasonable option in certain circumstances. It may be beneficial to reschedule the audit to a more convenient time for the business unit, as this may result in a more productive audit process. However, this approach may cause delays in the audit process, and the audit committee or management may not be willing to extend the audit timeline.
Option B: Begin the audit regardless and insist on cooperation from the business unit.
While it is important to maintain audit independence and objectivity, beginning the audit without the cooperation of the business unit may not be the best approach. Conducting an audit without cooperation may lead to incomplete and unreliable audit findings, and it may also damage the auditor's relationship with the business unit.
Option C: Notify the audit committee immediately and request they direct the audit begin on schedule.
Notifying the audit committee and requesting their intervention may be a suitable option when a business unit is not cooperating. However, this approach should be taken only after the auditor has made a reasonable attempt to communicate with the business unit and explore other options to resolve the issue. Additionally, the audit committee may not have the authority to direct the business unit to cooperate with the audit.
Option D: Notify the chief audit executive who can negotiate with the head of the business unit.
Notifying the chief audit executive (CAE) is a recommended course of action. The CAE is responsible for managing the audit function and overseeing audit engagements, and can negotiate with the head of the business unit to ensure that the audit process is not delayed or disrupted. The CAE can also provide guidance to the auditor on how to proceed with the audit and may suggest alternative strategies to address the non-cooperation issue.
In conclusion, Option D is the best course of action when a business unit representative claims to be too busy to cooperate with the scheduled audit. However, the auditor should first attempt to communicate with the business unit and explore other options to resolve the issue before escalating the matter to the CAE.