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Certified Information Systems Auditor Exam Questions

Isaca

Certified Information Systems Auditor

328 / 1870

Question 328:

An IS auditor has performed an agreed-upon procedures engagement for the organization`s IT steering committee. Which of the following would be the MOST important element to include in the report? 

Answer options:

A. Complementary user entity controls
B. Management`s representation on the effectiveness of controls
C. Statement that the engagement followed standards
D. An opinion on the effectiveness of controls