An auditor is testing the 'Termination' process. They sample 10 employees who left the company. For one employee, the Active Directory account was disabled 3 days after their departure date. The policy states 'within 24 hours'. What is the auditor's next step?

Answer options:

Ignore it as an isolated incident.

Immediately issue an adverse opinion.

Investigate whether any activity occurred on the account during the 3-day gap.

Change the policy to 'within 3 days'.

How to approach this question

When you find a deviation: 1. Document it. 2. Assess impact (did bad stuff happen?). 3. Expand sample if needed.

Full Answer

C.Investigate whether any activity occurred on the account during the 3-day gap.✓ Correct

Upon discovering a control deviation, the auditor should evaluate the implications. Checking for activity determines if a security breach actually occurred, which affects the risk assessment of the deviation.

Common mistakes

Jumping straight to the report opinion without investigating impact.

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