What should an IS auditor report when noticing that a separate project to develop a future-state representation is ongoing?

When an IS auditor observes that a separate project is underway to develop a future-state representation, reporting this issue as a finding in the audit report is crucial for several reasons.

Firstly, the existence of a simultaneous development project can have implications on the current audit's objectives, scope, and outcomes. It might indicate a lack of alignment and coordination between the existing systems and the planned future state, which could affect governance, risk management, resource allocation, and strategy implementation. By formally reporting this issue, the auditor highlights potential risks or conflicts that the organization needs to address.

Moreover, documenting this finding in the audit report ensures that decision-makers are aware of the ongoing project. It also lays the groundwork for further analysis and discussion on how it may impact the organization's overall IT landscape, compliance, and performance. Transparency in reporting fosters accountability and enables the organization to manage its projects more effectively, integrating changes into the broader context of its strategic goals.

Addressing the other choices, while recommending swift completion of the separate project, adopting a specific framework, or reshaping the audit's scope may seem beneficial, they do not prioritize the necessity of identifying and escalating potential risks associated with ongoing projects. Each of those options could overlook the essential audit duty of providing an independent and objective