What should an IS auditor's first action be during a dispute with a department manager over audit findings?

The most appropriate first action for an IS auditor during a dispute with a department manager over audit findings is to revalidate the supporting evidence for the finding. This step is crucial because it allows the auditor to revisit the evidence and ensure that the original finding is both accurate and justifiable. By doing so, the auditor can either reinforce the validity of their audit conclusion or identify any potential discrepancies or misunderstandings regarding the evidence presented.

Revalidating the supporting evidence is essential in maintaining the integrity of the audit process. It demonstrates due diligence and a commitment to fairness. If the evidence substantiates the finding, the auditor will have a solid basis for further discussions with the department manager. This action fosters a collaborative approach, where the auditor can clarify, explain, and discuss the findings in the context of the evidence.

Other options, such as engaging a third party or retesting controls, might be valid steps in certain situations, but these should follow after ensuring that the initial evidence supporting the findings has been thoroughly checked and validated. Including the finding in the report without addressing the manager's concerns may lead to further conflict and doesn’t contribute to resolving the dispute effectively.