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CISA QUESTION #6866
Question 1
In evaluating an organization's audit charter, an auditor finds it grants audit staff access to all systems and data but contains no provisions for auditor confidentiality, document retention, or restrictions on audit evidence use. What is the MOST significant omission?
  • Incomplete access rights
  • Lack of provisions protecting confidentiality and appropriate use of sensitive audit evidence✔️
  • Insufficient authority
  • Limited scope
Correct Answer Explanation
Audit charters must balance audit access rights with protections for sensitive information obtained during audits. Without confidentiality provisions and restrictions on evidence use, auditors might inappropriately disclose sensitive information, and auditees may withhold information fearing misuse. These provisions protect both the organization and maintain audit effectiveness.