During a review of a production schedule, an IS auditor observes that a staff member is not complying with mandatory operational procedures.
The auditor's NEXT step should be to:
Click on the arrows to vote for the correct answer
A. B. C. D.A.
The correct answer is A. determine why the procedures were not followed.
Explanation: As an IS auditor, the first step should always be to determine why the mandatory operational procedures were not followed. It is important to identify the root cause of the noncompliance to prevent it from happening in the future.
If the noncompliance is due to a lack of training or understanding of the procedures, the auditor may recommend additional training or clarification of the procedures. If the noncompliance is due to a lack of resources or conflicting priorities, the auditor may recommend changes to the production schedule or resource allocation.
Once the root cause of the noncompliance is identified, the auditor may take appropriate actions such as documenting the noncompliance in the audit working papers or issuing an audit memorandum if necessary. However, including the noncompliance in the audit report may not be the best course of action since it may be premature to include it in the report before understanding the root cause and taking corrective actions.
In summary, the IS auditor's next step should be to determine why the mandatory operational procedures were not followed and identify the root cause before taking any further actions.