Exit Meeting with Auditee

A.

During an exit meeting with an auditee, an IS auditor should perform several tasks to ensure that the audit has been conducted effectively and that the findings and recommendations have been properly communicated. The exit meeting is an opportunity for the auditor to provide feedback to the auditee and for the auditee to ask any questions or raise concerns.

Out of the given options, the most important task for an IS auditor during an exit meeting with an auditee is to communicate the recommendations to senior management (option D). This is because the purpose of an audit is to identify areas where improvements can be made and to provide recommendations on how to address any identified weaknesses or deficiencies. These recommendations are typically addressed to senior management, who are responsible for implementing the necessary changes.

The IS auditor should ensure that the recommendations are communicated effectively and clearly, so that senior management fully understands the nature and extent of the issues identified during the audit. The auditor should also provide any necessary context or background information to help senior management make informed decisions about the recommended corrective actions.

Option A, ensuring that the facts presented in the report are correct, is also important, but this should have been done during the audit process itself, and any errors or discrepancies should have been addressed before the exit meeting. The auditor may need to clarify certain points or answer any questions the auditee may have, but this is not the most important task during the exit meeting.

Option B, specifying implementation dates for the recommendations, is a task that may be addressed during the exit meeting, but it is not the most important. The auditor may need to work with senior management to establish appropriate timelines for implementing the recommendations, but this should be done after the recommendations have been communicated and understood.

Option C, requesting input in determining corrective action, is also important, as the auditee may have valuable insights or suggestions for addressing the identified weaknesses or deficiencies. However, this should be done in collaboration with senior management and should not take priority over communicating the recommendations to them.