Câu 198: CISA: Certified Information Systems Auditor

During a follow-up audit, an IS auditor learns that some key management personnel have been replaced since the original audit, and current management has decided not to implement some previously accepted recommendations. What is the auditor's BEST course of action?

1. A. Retest the control.
2. B. Notify the audit manager. — đáp án hiện tại
3. C. Close the audit finding.
4. D. Notify the chair of the audit committee