Which action should an IS auditor take to evaluate the accuracy of findings before presenting to management?

To evaluate the accuracy of findings before presenting them to management, an IS auditor should validate that the findings are backed by evidence. This step is crucial because evidence serves as the foundation for any audit conclusion. It provides substantiation that the issues identified are real and not based merely on opinion or assumption. By ensuring that each finding has been corroborated with appropriate documentation, observations, or analyses, the auditor can confidently communicate the results to management and increase the credibility of the audit.

Supporting findings with evidence also helps in fostering transparency and accountability, as management can see the basis upon which the auditor made their assessments. It allows management to make informed decisions based on factual data rather than unproven assertions. Ultimately, the validation of findings ensures that the audit process can yield actionable insights that can lead to meaningful improvements in the organization.

In contrast, while creating detailed remediation plans, confirming the relevance of risk statements, and addressing root causes in recommendations are important aspects of the auditing process, they do not directly address the accuracy of the findings themselves. These actions may follow after validation has taken place to ensure that the findings are taken seriously and are acted upon correctly.