What Must an IS Auditor Verify During an Audit Closing Meeting?

Audit Reporting & Communication

Answer Correct answer: D — The IS auditor must verify that management agrees on the findings, corrective action resolutions, and implementation timelines during the audit closing meeting.

Which of the following is MOST important for an IS auditor to verify during an audit closing meeting?

The findings and agreed-upon resolutions are communicated to executive management.
The agreed-upon resolutions are cost-effective and do not disrupt the business.
The organization has the applicable resources to implement the agreed-upon resolutions.
The agreed-upon resolutions and the time allotted to address the findings are correct. Correct Answer

cisa audit closing meeting audit exit conference objectives is auditor verification steps cisa audit reporting timeline

Community Votes

57%

43%

57% of anonymous learners picked answer D. Votes are pick records left by other test-takers — they are not the verified answer.

Community Insight

This question tests the precise objective of the audit exit conference, where candidates often confuse post-meeting communication with real-time verification of agreed timelines and resolutions.

The CISA audit closing meeting focuses on confirming mutual agreement between auditors and management regarding findings, corrective actions, and deadlines. Community consensus strongly supports verifying these details before proceeding to formal reporting.

Option A is frequently chosen because communicating with executive management is critical, but it occurs after the closing meeting concludes and the formal report is drafted, making it secondary to securing immediate agreement on findings and timelines.

Community Discussion (6 comments)

PurpleParrot 👍 1 Selected: D

audit close meeting is an exit meeting with the main objective is to gain agreement on findings.

RS66 👍 1 Selected: D

A happens after the closing meeting and not DURING. I vote D.

Swallows 👍 1 Selected: A

While ensuring that agreed-upon resolutions and timelines are correct (option D) is also important for effective follow-up and closure of audit findings, it is secondary to the critical task of communicating findings to executive management. Without proper communication to executive management, there may be delays or insufficient support for implementing resolutions, which can hinder the organization's ability to address identified issues effectively. Therefore, verifying communication to executive management should take precedence during the audit closing meeting.

KAP2HURUF 👍 2 Selected: D

While ensuring that resolutions are communicated to executive management (A), that they are cost-effective and do not disrupt the business (B), and that the organization has the resources to implement them (C) are all important considerations, these aspects can be addressed and refined after the closing meeting. The primary goal of the closing meeting is to confirm that the findings and resolutions are accurately captured and that there is a mutual understanding of the next steps within a feasible timeframe.

Swallows 👍 2 Selected: A

A is correct.

MJORGER 👍 1

A. The findings and agreed-upon resolutions are communicated to executive management: This option emphasizes the importance of ensuring that the results of the audit, including any identified issues or deficiencies, as well as the agreed-upon resolutions or action plans, are effectively communicated to executive management. Executive management needs to be informed about the audit findings so they can understand the organization's current state of affairs, the potential risks, and the steps needed to address them.

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Expert Analysis

Why the Answer Is Correct

The primary objective of an audit closing meeting is to present preliminary findings and secure management acknowledgment of both the issues identified and the proposed corrective actions. Verifying that the agreed-upon resolutions and their associated deadlines are accurate ensures mutual understanding before the formal audit report is published. This alignment prevents misunderstandings and establishes a clear accountability framework for remediation efforts [1].

Why the Other Options Are Wrong

Option A describes a subsequent communication step that occurs after the closing meeting concludes and the final report is distributed, making it incorrect for the immediate verification phase [3]. Options B and C focus on feasibility and resource allocation, which are evaluated during audit planning or tracked during the follow-up audit rather than confirmed at the exit conference. These factors may change based on management feedback, so they are not the primary verification target during the closing session.

Community Comment Notes

Multiple top-voted comments emphasize that the exit conference exists primarily to gain consensus on findings and timelines before documentation is finalized [2]. Contributors note that executive communication naturally follows the meeting, reinforcing why option A is a post-meeting activity rather than a concurrent verification task. This consensus aligns with standard ISACA guidance, which prioritizes immediate agreement over downstream implementation logistics.

Official Reference

Exam Strategy

Focus on the exact phase of the audit lifecycle each option describes. For CISA questions about meetings or reports, always identify whether the action is planned, executed during the event, or completed afterward to avoid timing traps.

Frequently Asked Questions

Why isn't communicating findings to executives the priority at the closing meeting?

Executive communication occurs after the formal audit report is issued. The closing meeting's immediate goal is securing mutual agreement on findings and deadlines before documentation is finalized.

When should resource availability for resolutions be verified?

Resource assessment belongs in the audit planning phase or during the follow-up audit. It is not verified during the exit conference, which focuses solely on acknowledging findings and agreed timelines.

Related Analysis

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