Certified Information Systems Auditor Practice Exam

The responsibility of the Information Systems (IS) auditor after identifying a reportable finding is to include the findings in the final report. This process is critical because the final report serves as a formal documentation of the audit results and provides stakeholders with insights into issues identified during the audit. It allows the organization to be aware of vulnerabilities or deficiencies in controls, promotes accountability, and helps in ensuring that corrective actions are taken.

By documenting the findings in the final report, the auditor also provides recommendations for remediation or improvement. This not only aids the organization in mitigating risks but also reinforces the role of the auditor as an objective evaluator of the system’s processes and controls. The final report contributes to the organization's overall governance, risk management, and compliance objectives.

Other options do not fulfill the auditor's responsibilities in the same manner. Dismissing findings if corrective action has been taken undermines the value of the audit process and could lead to a lack of transparency regarding ongoing risks. Informing upper management verbally does not provide a complete record of the findings and may not ensure that all stakeholders are informed appropriately. Concluding the audit without further action would ignore the findings and could leave unresolved issues, potentially leading to risks for the organization.