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CISA® Certified Information Systems Auditor®: Study Guide, Third Edition by David Cannon

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Conducting Follow-Up (Closing Meeting)

After issuing a report, the auditor is required to conduct an exit interview with management to obtain a commitment for the recommendations made in the audit. Management is responsible for acknowledging the recommendations and designating whatever corrective action will be taken, including the estimated dates for the action.

In subsequent audits, you will check whether management honored their commitments to fix or remediate deficiencies found in a prior audit. Occasionally, the deficiencies are left uncorrected because changes in the organizational design or practice have eliminated the conditions of the prior control’s weakness. Particular findings may apply to events that are no longer relevant. Otherwise, ...

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