When documenting the results of an audit, what must an IS auditor ensure?

When documenting the results of an audit, ensuring that all findings are confirmed with the auditee before reporting is essential for several reasons. First, it helps verify the accuracy of the auditor's findings, which can prevent misunderstandings or disputes regarding the identified issues. Engaging the auditee in this process also fosters transparency and can enhance the credibility of the audit report.

Confirming findings with the auditee allows for an opportunity to discuss the context behind the identified issues, enabling the auditor to capture a more nuanced understanding of the circumstances. This dialogue can also facilitate the identification of potential misunderstandings or errors that may have occurred during the audit process. Most importantly, it strengthens the relationship between the auditor and the auditee, promoting a cooperative approach to resolving issues identified in the audit.

This step is vital for ensuring that the reported findings accurately reflect the state of the organization, as well as providing the auditee an opportunity to present additional information or context that might affect the auditor's conclusions. Therefore, confirming findings with the auditee is a critical part of producing a reliable and actionable audit report.