CISA Information System Auditing Process Practice Question
After issuing the final audit report, the IS auditor should perform follow-up procedures. What is the PRIMARY purpose of follow-up?
Answer choices
Why each option matters
Answer the question above first, then reveal the full breakdown to understand why each option is right or wrong.
Correct answer & explanation
✓
To verify that corrective actions have been implemented effectively
Follow-up ensures that management has taken corrective actions to address the findings and that the risks have been mitigated.
Answer analysis
Option-by-option breakdown
For each option: why learners choose it and why it is or isn't the right answer here.
- ✗
To update the permanent audit file
Why it's wrong here
Updating the permanent audit file documents the engagement itself, not whether management remediated the reported findings. Follow-up exists to verify that agreed corrective actions were implemented within the stated timeframe. Filing updates would be the natural activity when archiving evidence after that verification is complete, not the primary purpose of the follow-up process.
- ✗
To close the audit engagement
Why it's wrong here
Follow-up verifies that management implemented agreed corrective actions, not administrative closure of the engagement. It is tempting because follow-up does conclude outstanding audit work, and closing the engagement would be the purpose once remediation is confirmed, but the primary objective is validating remediation.
- ✗
To identify new risks for the next audit
Why it's wrong here
Identifying new risks belongs to audit planning and risk assessment for subsequent engagements, not to follow-up on the issued report. Follow-up verifies that management implemented the agreed corrective actions for the findings already reported. Scanning for emerging risks would be appropriate when scoping the next audit universe, after remediation status is settled.
- ✓
To verify that corrective actions have been implemented effectively
Why this is correct
Follow-up confirms management actually remediated the reported findings, testing whether agreed corrective actions were implemented and are operating effectively. This closes the loop after the final report, satisfying the stem's requirement to determine that risks previously identified have genuinely been addressed rather than merely promised.
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Written by Johnson Ajibi, MSc IT Security
Senior Network & Security Engineer · founder of Courseiva
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