Certified Information Systems Auditor Practice Exam

The inclusion of a material finding in an audit report is primarily the responsibility of the IS auditor conducting the audit. The IS auditor has the expertise necessary to evaluate the findings based on the evidence gathered during the audit process, assessing their significance in relation to the objectives of the audit. This professional judgment is crucial, as the auditor must consider the impact of the findings on the organization’s overall controls, risks, and compliance requirements.

While senior management may provide input or express opinions about the findings, they do not have the final authority over what is included in the audit report. Similarly, the audit committee and external auditors do not directly dictate the contents of the report compiled by the IS auditor, although they may be stakeholders in the process and review the report once it has been finalized. Ultimately, the independence and integrity of the IS auditor allow them to determine which findings are material and warrant inclusion based on established auditing standards and practices. This ensures an unbiased representation of the audit’s results.