During an internal audit review of a human resources (HR) recruitment system implementation, the IS auditor notes that several defects were unresolved at the time the system went live.
Which of the following is the auditor's MOST important task prior to formulating an audit opinion?
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A. B. C. D.C.
In this scenario, the IS auditor has identified several defects in the HR recruitment system during an internal audit review. The auditor's primary task is to formulate an audit opinion, which will require careful consideration of the situation and the available information.
Before formulating an opinion, the auditor needs to ensure that they have all the necessary information and that they have performed a thorough review of the system implementation. This includes verifying the project plan was approved, reviewing the severity of the identified defects, examining the user acceptance test (UAT) results for defects, and reviewing the initial implementation plan for timelines.
Out of the given options, the most important task for the auditor prior to formulating an audit opinion is to confirm the severity of the identified defects (Option B). This is because the severity of the defects can have a significant impact on the overall effectiveness of the system and the organization's ability to achieve its objectives.
The auditor must determine the severity of the defects based on the potential risk they pose to the organization. High-risk defects could impact the system's functionality, compromise the accuracy of the data, or increase the likelihood of security breaches. Low-risk defects may have little or no impact on the system's functionality or the organization's objectives.
Once the severity of the defects has been determined, the auditor can make an informed assessment of the overall effectiveness of the system implementation and provide an audit opinion. The auditor may also recommend corrective action to address any high-risk defects identified during the audit.
In summary, the most important task for the IS auditor in this scenario is to confirm the severity of the identified defects before formulating an audit opinion. This is essential to ensure that the auditor has a complete understanding of the situation and can provide an accurate assessment of the system implementation.