The First Step in a Follow-Up Audit

C.

When beginning a follow-up audit, the FIRST step an auditor should take is to review previous findings and action plans (option C). This step is crucial because it provides a foundation for understanding the scope of the previous audit and identifying any areas where remediation may still be required.

Reviewing previous findings and action plans allows the auditor to identify any outstanding issues or areas of concern that were identified in the previous audit. This information can be used to develop an understanding of the organization's overall control environment and identify any potential risks that may need to be addressed.

In addition to reviewing previous findings and action plans, the auditor should also consider the effectiveness of the previous audit process. This includes assessing the completeness and accuracy of the previous audit work, as well as the effectiveness of any corrective actions taken by the organization.

Once the auditor has reviewed previous findings and action plans and assessed the effectiveness of the previous audit process, they can begin to gather evidence of remediation and conduct tests of controls (option B). However, it is important to note that this step should not be taken until the auditor has a clear understanding of the previous audit findings and any outstanding issues.

Reviewing workpapers from the previous audit (option A) can also be helpful, but it is not the FIRST step an auditor should take. Workpapers should be reviewed as part of the overall review of previous findings and action plans.

Meeting with the auditee to discuss remediation progress (option D) can also be helpful, but it should not be the FIRST step an auditor takes. Before meeting with the auditee, the auditor should have a clear understanding of the previous audit findings and any outstanding issues so that they can ask informed questions and provide appropriate guidance.