Certified Information Systems Auditor Practice Exam

In the context of auditing, particularly when significant issues are discovered that may impact the integrity or performance of information systems, performing additional testing to confirm the finding is a critical step. This approach aligns with standard auditing practices that emphasize the importance of thorough validation before drawing conclusions or escalating issues.

Conducting additional testing allows the auditor to gather more evidence regarding the material finding. This evidence helps to substantiate the initial discovery, ensuring that the finding is both valid and significant. By verifying the extent and impact of the issue, the auditor can provide a more accurate assessment of the risk it poses to the organization. This rigorous approach ensures that management receives well-founded information and can respond appropriately.

In contrast, other options such as ignoring the finding, notifying management immediately without further verification, or merely documenting it for future reference may lead to premature conclusions or ineffective responses. Ignoring a potential finding could allow serious issues to persist unchecked. Notifying management without first validating the finding could undermine trust if the information is later found to be inaccurate. Similarly, simply documenting the potential finding without further investigation does not contribute to the resolution of the issue or ensure that the risk is managed. Therefore, conducting additional testing is the best course of action in this scenario.