Though management has stated otherwise, an IS auditor has reasons to believe that the organization is using
software that is not licensed. In this situation, the IS auditor should:

A.
include the statement of management in the audit report.

B.
identify whether such software is, indeed, being used by the organization.

C.
reconfirm with management the usage of the software.

D.
discuss the issue with senior management since reporting this could have a negative impact on the
organization.

Explanation:
When there is an indication that an organization might be using unlicensed software, the IS auditor should
obtain sufficient evidence before including it in the report. With respect to this matter, representations obtained
from management cannot be independently verified. If the organization is using software that is not licensed,
the auditor, to maintain objectivity and independence, must include this in the report.