An IS auditor is performing a follow-up audit for findings identified in an organization's user provisioning process.
Which of the following is the MOST appropriate population to sample from when testing for remediation?
Click on the arrows to vote for the correct answer
A. B. C. D.C.
When conducting a follow-up audit for findings identified in an organization's user provisioning process, the auditor needs to test for remediation. Remediation refers to the process of correcting any deficiencies or issues identified in the initial audit. The auditor needs to determine whether the remediation steps taken by management have effectively addressed the issues identified in the initial audit.
In this scenario, the auditor needs to sample from the appropriate population to test for remediation. The population refers to the group of items or individuals that the auditor selects for testing. The auditor needs to select a representative sample from the population to test the effectiveness of the remediation steps taken by management.
Let's examine each of the answer choices to determine the most appropriate population to sample from:
A. All users who have followed user provisioning processes provided by management This population includes all users who have followed the user provisioning process provided by management, including those who were provisioned before and after the audit finding was identified. This population is too broad and does not focus on the remediation efforts of management.
B. All users provisioned after the finding was originally identified This population includes all users who were provisioned after the finding was identified, regardless of whether they were provisioned before or after management resolved the audit issue. This population is more focused than option A, but it still does not specifically target the remediation efforts of management.
C. All users provisioned after management resolved the audit issue This population includes all users who were provisioned after management resolved the audit issue. This population is more specific than options A and B because it only includes users provisioned after management took remediation steps to address the audit finding.
D. All users provisioned after the final audit report was issued. This population includes all users who were provisioned after the final audit report was issued. This population is the most specific because it only includes users provisioned after the final audit report was issued, indicating that management has completed all remediation steps.
Therefore, the most appropriate population to sample from when testing for remediation is option D, all users provisioned after the final audit report was issued. This population is the most targeted and focuses specifically on the effectiveness of management's remediation efforts.