An IS auditor is assigned to review the IS department s quality procedures.

The auditor’s next action after finding that there is an informal unwritten set of standards in the IS department is to document and test compliance with the informal standards. This is because the auditor’s role is to evaluate the adequacy and effectiveness of the existing controls, regardless of whether they are formal or informal, written or unwritten. The auditor should also assess the risks and implications of having informal standards, such as lack of consistency, accountability, or traceability. The auditor should not make recommendations, postpone the audit, or finalize the audit without performing the audit procedures. References:

CISA Review Manual (Digital Version), Chapter 2, Section 2.21

CISA Online Review Course, Domain 1, Module 1, Lesson 12