Which of the following is the PRIMARY reason an IS auditor should discuss observations with...

The primary reason an IS auditor should discuss observations with management before delivering a final report is A. Validate the audit observations. This is because discussing the observations with management can help the auditor to ensure that the findings are accurate, complete, and supported by sufficient evidence1. It can also help the auditor to obtain management’s perspective and feedback on the issues and risks identified, and to avoid any misunderstandings or surprises when the final report is issued2.