ITPEC FE Morning October 2022 Question 59
ITPEC FE Morning October 2022 — Question 59 of 80
When a system auditor shares a draft audit report with the audited department, the purpose is to confirm there are no factual errors in findings and recommendations before the final report is issued.
- •The auditor verifies accuracy of facts, not seeks approval
- •The auditor remains independent — department consent is not required
- •Oral confirmation cannot substitute for insufficient audit evidence
Why not others:
- (b) The draft is not issued as a preliminary report to bypass the audit requester
- (c) The auditor does not need the department's approval for recommendations — auditor independence must be preserved
- (d) Oral confirmation with the audited department cannot replace missing audit evidence — proper evidence standards must be met
Key rule: Draft review with the auditee = fact-checking, not approval-seeking or evidence substitution.
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