Certified Information Systems Auditor Practice Exam 2025 - Free CISA Practice Questions and Study Guide

Including documented identified findings in an audit report is essential for several reasons. This section of the report serves as a comprehensive record of the issues discovered during the remote access monitoring process. These findings provide a detailed account of vulnerabilities, deficiencies, or non-compliance that were identified, which is critical for the management and stakeholders to understand the state of the organization’s remote access controls.

Furthermore, documenting findings allows for effective tracking and remediation efforts. It enables the organization to assess the severity and potential impact of the issues reported, prioritize action items, and allocate resources appropriately to address them. This transparency promotes accountability and helps to ensure that the necessary changes are made to improve security posture.

In contrast, while acknowledgments of management response, recommendations for contract renewals, and statements about industry standards may have relevance in a broader context, they do not directly address the need to document specific findings from the audit. Including these aspects may add context or offer additional insights, but the core purpose of the audit report is to highlight and detail the identified issues that need attention, making documented findings a critical component.