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Acams Advanced-CAMS-Audit Exam - Topic 3 Question 18 Discussion

Actual exam question for Acams's Advanced-CAMS-Audit exam
Question #: 18
Topic #: 3
[All Advanced-CAMS-Audit Questions]

An auditor should present exceptions identified during testing to the auditee after.

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Suggested Answer: D

by Josephine Loh YH at Aug 13, 2025, 06:16 AM

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Noemi
3 months ago
Surprised to see "preliminary" mentioned, isn't that too early?
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Lucille
3 months ago
I think it should be after additional testing, makes sense.
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Nana
3 months ago
Not sure about that, seems like a risky approach to me.
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Anika
4 months ago
Totally agree, analyzing impact first is crucial!
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Makeda
4 months ago
Definitely after the final report issuance!
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An
4 months ago
I thought we learned that preliminary observations are usually shared early in the process, but I'm not clear on how that fits with the final report.
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Joni
4 months ago
I feel like we talked about the importance of analyzing the impact before presenting exceptions, which might relate to option D.
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Julian
4 months ago
I remember a practice question that mentioned presenting findings after additional testing, but I can't recall if that's the best approach.
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Samuel
5 months ago
I think we discussed that exceptions should be presented after some analysis, but I'm not sure if that means before or after the final report.
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Corinne
5 months ago
I think the best approach is to wait until after the final audit report is issued to present the exceptions. That way, the auditor has thoroughly reviewed everything and can provide a complete picture to the auditee.
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Ronnie
5 months ago
The key here is that the auditor needs to analyze the likelihood and impact of the exceptions before presenting them to the auditee. So the answer is D - the auditor should present the exceptions after analyzing their risk implications.
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Brinda
5 months ago
Hmm, I'm not sure about this one. Should the auditor present the exceptions after the preliminary observation or after additional testing? I'm a bit confused on the right timing.
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Rosalind
5 months ago
I'm pretty sure the answer is B. The auditor should present exceptions to the auditee after the final audit report is issued, not before.
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Sharita
6 months ago
I see your point, Beckie. It's important to consider the potential impact of the exceptions on compliance and operational risks.
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Beckie
7 months ago
That's a good point, Tawanna. It's crucial to prioritize findings based on materiality and risk implications.
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Tawanna
7 months ago
But what about the importance of analyzing the likelihood and impact of the exceptions before presenting them?
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Gail
7 months ago
Haha, this is like a game of 'Guess the Auditor's Moves'. I'm going with D, because the auditor should be a risk management ninja, not a stand-up comedian.
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Osvaldo
7 months ago
I agree with D. Presenting the exceptions without proper analysis would be like shooting in the dark. The auditor needs to do their homework first.
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Sharita
7 months ago
I agree with Beckie. It makes sense to wait until all testing is complete before presenting the exceptions.
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Cherilyn
7 months ago
Definitely D. Analyzing the risk implications is crucial before bringing the exceptions to the auditee's attention. Otherwise, they might not take the issues seriously.
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Beckie
7 months ago
I think the auditor should present exceptions after final audit report issuance.
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Chara
7 months ago
I think the correct answer is D. The auditor should present the exceptions after analyzing the likelihood and impact, so they can prioritize the most significant findings.
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Ruth
6 months ago
I agree, the auditor needs to consider the likelihood and impact before presenting the exceptions.
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