Which of the following should be an IS auditor's GREATEST consideration when scheduling follow-up activities for agreed-upon management responses to remediate audit observations?
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A. B. C. D.C.
When scheduling follow-up activities for agreed-upon management responses to remediate audit observations, an IS auditor's greatest consideration should be the risk rating of the original findings. Here's why:
A. Business interruption due to remediation Although business interruption is an important factor to consider when scheduling follow-up activities, it is not the greatest consideration for an IS auditor. Remediation activities are necessary to mitigate identified risks and ensure that the organization's information systems are secure and reliable. Delaying remediation activities to avoid business interruption may result in greater risks to the organization in the long run.
B. IT budgeting constraints IT budgeting constraints may limit the resources available for remediation activities, but this is not the greatest consideration for an IS auditor. The IS auditor should prioritize the most significant risks and ensure that remediation activities are completed for those risks, regardless of budget constraints. The IS auditor may also work with management to prioritize remediation activities based on available resources.
C. Risk rating of original findings The risk rating of the original findings should be the IS auditor's greatest consideration when scheduling follow-up activities. The IS auditor should evaluate the risk rating of each finding and prioritize follow-up activities based on the level of risk. High-risk findings should be addressed first, while low-risk findings may be addressed later or deemed acceptable risks.
D. Availability of responsible IT personnel Although the availability of responsible IT personnel is important, it is not the greatest consideration for an IS auditor. The IS auditor should work with management to ensure that the necessary resources are available to complete remediation activities. If necessary, the IS auditor may also recommend outsourcing remediation activities or hiring additional staff to complete the necessary activities.
In summary, the IS auditor's greatest consideration when scheduling follow-up activities for agreed-upon management responses to remediate audit observations should be the risk rating of the original findings. The IS auditor should prioritize remediation activities based on the level of risk and work with management to ensure that the necessary resources are available to complete the necessary activities.