Effective Communication of IT Governance Issues in Outsourcing Agreement

C.

The most effective and efficient way of communicating IT governance issues identified in an outsourcing agreement to senior management depends on the nature of the issues, the organization's culture, and the preferences of the stakeholders involved. However, out of the four options presented, the most appropriate approach is likely to be presenting an overview highlighting the key findings (option C).

Option A (Present a completed report and discuss the details) may be time-consuming and overwhelming for senior management if they are not familiar with the technical details. They may also have limited time and attention span to absorb a lengthy report. In addition, if the report is not well-structured or organized, it may be challenging for senior management to understand the issues and their implications.

Option B (Provide a detailed report in advance and open the floor to questions) is more suitable if the senior management is familiar with the technical details and has enough time to read and comprehend the report beforehand. However, if the report is too technical or complex, senior management may have difficulty understanding it, leading to delays in decision-making or lack of action.

Option D (Provide a plan of action and milestones) may be appropriate if the issues identified are well-defined and have clear remediation steps. However, presenting a plan of action without highlighting the underlying issues may not convey the severity or impact of the issues, and senior management may not fully appreciate the need for remediation.

Therefore, option C (Present an overview highlighting the key findings) is the most appropriate approach. It allows the IS auditor to provide a concise and focused summary of the key issues, their impact on the organization, and their implications for IT governance. This approach also allows for a more interactive discussion between the IS auditor and senior management, allowing for clarification of any concerns or questions. Senior management can then ask for a more detailed report or plan of action if necessary.