When operational management informs the IS auditor that recent organizational changes have addressed previously identified risks and implementing the action plan is no longer necessary, the IS auditor should accept management's assertion and report that the risks have been addressed. However, it is essential to document this communication and ensure that there is evidence supporting management's claim. If there are any doubts or concerns, further investigation may be necessary. The auditor should not assume new risks without proper assessment or evidence1. References: 1(https://www.isaca.org/resources/isaca-journal/issues
/2016/volume-6/enhancing-the-audit-follow-up-process-using-cobit-5)

Section: Protection of Information Assets

Reviewing system log files is the only trail that may provide information about the unauthorized activities in the production library. Source and object code comparisons are ineffective, because the original programs were restored and do not exist. Reviewing executable and source code integrity is an ineffective control, because integrity between the executable and source code is automatically maintained.

Explanation/Reference:
Explanation:
An employee leaving an important document on a desk and the cleaning staff removing it may result in a serious impact on the business. Therefore, the IS auditor should recommend that strict controls be implemented by both the organization and the outsourced cleaning agency. That such incidents have not occurred in the past does not reduce the seriousness of their impact.
Implementing and monitoring a clear desk policy addresses only one part of the issue. Appropriate confidentiality agreements with the cleaning agency, along with ensuring that the cleaning staff has been educated on the dos and don'ts of the cleaning process, are also controls that should be implemented. The risk here is not a loss of data, but leakage of data to unauthorized sources. A backup policy does not address the issue of unauthorized leakage of information.