Certified Information Systems Auditor Practice Exam

Meeting with auditors before formally closing a review primarily serves the purpose of gaining consensus on the findings. This stage of the audit process is critical as it allows auditors to confirm with management that the identified issues are accurately represented and understood. Achieving consensus helps ensure that all parties agree on the facts and the implications of the findings, which fosters transparency and accountability.

Having a mutual understanding of the findings can also prevent misunderstandings later on and can assist in preparing for subsequent discussions with stakeholders, potentially facilitating smoother implementation of any identified corrective actions.

While discussing future audit plans, providing recommendations, and evaluating client interactions may also be beneficial activities, they do not represent the primary focus of this particular meeting. The consensus on the review's findings is essential for validating the audit's outcomes and ensuring that all relevant parties acknowledge and accept the conclusions drawn from the audit process.