An IS auditor discovers a potential material finding. What is the BEST course of action to take?

When an IS auditor discovers a potential material finding, the best course of action is to perform additional testing. This step is crucial because it allows the auditor to gather more evidence and validate the significance and implications of the finding before any formal reporting occurs. By conducting further tests, the auditor can determine whether the potential finding is indeed material and warrants further action. This careful approach helps ensure that any conclusions drawn and subsequent reports made to management or the audit committee are based on a solid foundation of evidence.

Rushing to report findings without adequate verification could lead to misunderstandings or misstatements about the seriousness of the issue. Performing additional testing not only strengthens the audit's findings but also provides a clear and accurate depiction of the situation, enabling informed decision-making by stakeholders.