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ISACA Certified Information Systems Auditor · Isaca
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he IS auditor should first ask management why the regulatory changes have not been included in the bank's inventory of compliance requirements. This initial step allows the auditor to understand the reasons for the omission and gather information about the bank's process for updating compliance requirements. It also helps determine if the oversight is intentional, based on a misunderstanding of the regulations, or due to a procedural gap
The auditor’s initial step should be to understand the reason behind the missing regulatory updates before escalating or taking further action. This allows management an opportunity to explain or rectify the omission. Reporting to CIO or legal (B or C) may be premature without first gathering facts. Excluding the recent changes (D) could lead to incomplete audit coverage and risk missing important compliance issues.
Based on the findings from the discussion with management, the auditor can then escalate the issue to the CIO or other relevant stakeholders if necessary. sking management why the recent regulatory changes have not been included in the inventory helps to understand the root cause of the omission. This step is crucial for identifying whether there was a lapse in the process, oversight, or other issues that need to be addressed.