Certified Information Systems Auditor Practice Exam 2026 - Free CISA Practice Questions and Study Guide

When an IS auditor encounters ineffective controls during an audit, the appropriate course of action is to document the findings and suggest improvements. This is crucial because identifying ineffective controls indicates a potential risk to the organization's information security and overall operational effectiveness. By documenting the findings, the auditor creates a formal record that can be referenced for future audits, helps the organization understand the issues at hand, and serves as a basis for recommendations.

Suggesting improvements is equally important, as it provides guidance on how to rectify the identified weaknesses. This proactive approach not only assists the organization in enhancing its control environment but also fulfills the auditor's responsibility to ensure that risks are managed appropriately.

In contrast, ignoring the issue would lead to unaddressed vulnerabilities, which could result in significant repercussions for the organization. Simply notifying external auditors without addressing the findings would fail to aid the organization in improving its internal controls. Conducting a re-audit might be necessary later, but it does not address the immediate need for documentation and recommendations regarding the ineffective controls currently identified. Therefore, the best response is to both document the findings and propose actionable improvements.