Isaca CISA Exam - Topic 3 Question 115 Discussion

Actual exam question for Isaca's CISA exam

Question #: 115
Topic #: 3

In an annual audit cycle, the audit of an organization's IT department resulted in many findings. Which of the following would be the MOST important consideration when planning the next audit?

APostponing the review until all of the findings have been rectified

BLimiting the review to the deficient areas

CVerifying that all recommendations have been implemented

DFollowing up on the status of all recommendations

Show Suggested Answer

Suggested Answer: D

The most important consideration when planning the next audit after many findings is to follow up on the status of all recommendations, as this will ensure that the audit findings are addressed in a timely and effective manner, and that the root causes of the issues are resolved12.Following up on the status of all recommendations will also help to assess the progress and performance of the IT department, and to identify any new or emerging risks or challenges34.

References

1: What to consider when resolving internal audit findings32: A brief guide to follow up43: Guidance on auditing planning for Internal Audit24: Corrective Action Plan (CAP): How to Manage Audit Findings1

by Terrilyn at May 15, 2026, 12:10 PM

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Brent

16 days ago

I remember we discussed the importance of following up on recommendations in class, but I'm not sure if that means we should limit the review to just those areas.

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