ITPEC FE Morning April 2018 Question 58

System Audit Draft Review — confirming factual accuracy before finalizing

A system auditor exchanges opinions with the audited department on a draft audit report to confirm there are no factual errors in the findings and recommendations before the report is finalized.

Correct answer: a) The purpose is to verify factual accuracy — ensuring the draft contains no mistakes in the facts described.

Why not others:

• •b) The goal is not to issue the report to the audited department before the audit requester. The draft review is about accuracy, not delivery order.
• •c) The auditor does not seek approval from the audited department for recommendations — that would compromise audit independence.
• •d) Oral confirmation cannot substitute for additional investigation when evidence is insufficient. Proper audit standards require actual follow-up work.

Key rule: Draft review in a system audit = fact-checking with the audited party, not seeking their agreement or approval of recommendations.

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