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

The first step an IS auditor should take when disputing an audit finding with a department manager is to reevaluate the supporting evidence for the finding. This action is crucial because a thorough reassessment allows the auditor to ensure that the initial conclusion is indeed valid and aligns with the evidence collected during the audit.

By revisiting the evidence, the auditor can clarify any misunderstandings, validate the findings, and determine if there are any gaps in the information or additional context that may have been overlooked. This approach promotes constructive dialogue between the auditor and the department manager, as it is grounded in facts and objective analysis rather than a confrontational or defensive stance.

Engaging in this step creates a foundation for resolving the dispute based on accurate information, which can lead to more effective communication and potential resolution of the issues at hand. It emphasizes the importance of evidence-backed auditing practices and helps maintain professional integrity and transparency in the auditing process.

While preparing a rebuttal statement or escalating the issue to senior management could be necessary later in the process, they are not the initial steps and might bypass an essential opportunity for resolving discrepancies through direct review and discussion of the evidence. Seeking external arbitration is typically a last resort and assumes an unresolved conflict despite internal resolution efforts.