Certified Information Systems Auditor Practice Exam

When an external IS auditor discovers that the systems within the audit scope were implemented by an associate, the appropriate action is to disclose the issue to the client. This is crucial for maintaining transparency and integrity throughout the audit process.

Disclosure is important because it allows the client to be fully informed about potential conflicts of interest or any biases that may arise from the association with the implemented systems. By bringing this to the client's attention, the auditor helps ensure that the audit findings can be viewed in a proper context, and necessary decisions can be made based on complete information. This action supports the overall objective of the audit, which is to provide an independent and objective assessment of the systems.

In audits, especially in cases where relationships and previous engagements might influence perceptions of professionalism and impartiality, open communication with the client is essential. It helps in fostering a cooperative environment where potential issues can be addressed proactively.

The other options imply either a lack of transparency or insufficient communication, which can undermine the audit's credibility and the trust of the client.