Exam CISA topic 1 question 724 discussion

D. Determine where delays have occurred. Before taking any action to address the delay in the audit project, it is important for the audit manager to determine the cause of the delay. This will help the audit manager to identify the root cause and make informed decisions on how to address the situation. Understanding where the delays have occurred will help the audit manager to better allocate resources and make changes to the project plan to ensure that the audit is completed on time. Only after the cause of the delay has been determined can the audit manager consider options such as extending the deadline, assigning additional resources, or escalating to the audit committee.

While extending the audit deadline (option A) or assigning additional resources (option C) might be viable options, it is essential to first determine the reasons for the delays to make informed decisions about the best course of action. Escalating to the audit committee (option B) should only be considered if there are significant issues or impediments that cannot be resolved at the managerial level. Therefore, the FIRST step for the audit manager is to determine where delays have occurred which is Option D, this will then enabling them to develop a well-informed and targeted plan to address the audit completion challenges.

Option D because understanding the cause is essential before deciding on the most effective corrective action.

D. The manager needs to determine the reason of the delay before taking action.

i think its D.

A - you cannot extend audit deadline yourself C - Same reason as above. D - this will be done post completion.

can anyone explain why this is the right answer?