Corrective action has been taken by an auditee immediately after the identification of a reportable finding. The
auditor should:

A.
include the finding in the final report, because the IS auditor is responsible for an accurate report of all
findings.

B.
not include the finding in the final report, because the audit report should include only unresolved findings.

C.
not include the finding in the final report, because corrective action can be verified by the IS auditor during
the audit.

D.
include the finding in the closing meeting for discussion purposes only.

Explanation:
Including the finding in the final report is a generally accepted audit practice. If an action is taken after the audit
started and before it ended, the audit report should identify the finding and describe the corrective action taken.
An audit report should reflect the situation, as it existed at the start of the audit. All corrective actions taken by
the auditee should be reported in writing.