Explanation
The NEXT step for the IS auditor after noting that an employee who has recently changed roles within the organization still has previous access rights should be to B. determine the reason why access rights have not been revoked. Identifying the cause of this situation is crucial for understanding whether it's due to oversight, process gaps, or other factors. Once the reason is determined, appropriate corrective actions can be recommended to ensure that access rights are aligned with the employee's current role and responsibilities1.

A system electronic log is the most useful source of information for an IS auditor to review all access attempts to a video-monitored and proximity card-controlled communications room. A system electronic log can provide accurate and detailed records of the date, time, card number, and status (success or failure) of each access attempt. A system electronic log can also be easily searched, filtered, and analyzed by the auditor to identify any unauthorized or suspicious access attempts.
A manual sign-in and sign-out log is not as reliable or useful as a system electronic log, because it depends on the honesty and compliance of the users. A manual log can be easily manipulated, forged, or omitted by the users or intruders. A manual log also does not capture the status of each access attempt, and it can be difficult to verify the identity of the users based on their signatures.
An alarm system with CCTV is not as useful as a system electronic log, because it only captures the events that trigger the alarm, such as unauthorized or forced entry. An alarm system with CCTV does not provide a complete record of all access attempts, and it can be affected by factors such as camera angle, lighting, and resolution. An alarm system with CCTV also requires more time and effort to review the video footage by the auditor.
A security incident log is not as useful as a system electronic log, because it only records the incidents that are reported by the users or detected by the security staff. A security incident log does not provide a comprehensive record of all access attempts, and it can be incomplete or inaccurate depending on the reporting and detection mechanisms. A security incident log also does not capture the details of each access attempt, such as the card number and status.
References:
* ISACA CISA Review Manual 27th Edition (2019), page 247
* ISACA CISA Certified Information Systems Auditor Exam ... - PUPUWEB

The best course of action for the IS auditor is A. Escalate to IT management for resolution. This is because IT management is responsible for overseeing and coordinating the IT activities and functions within the organization, and ensuring that they comply with the audit findings and recommendations1. IT management can help resolve the issue of finding ownership by:
* Clarifying and communicating the roles and responsibilities of each IT team, and how they relate to the finding and its remediation2.
* Evaluating and assigning the finding to the most appropriate IT team, based on their expertise, authority, and availability2.
* Providing guidance and support to the assigned IT team, and monitoring their progress and performance in remediating the finding2.

Explanation/Reference:
The project sponsor is ultimately responsible for providing requirement specifications to the software- development team.