What actions should be taken if a report is late or a finding is unresolved?

• A. Ignore the issue and wait for the next cycle.
• B. Notify supervisory chain, implement CAP, and document actions.
• C. Recreate the report without addressing the finding.
• D. Submit the report to the sponsor with no internal notification.

Answer: (B)

When a report is late or a finding remains unresolved, the built-in approach is to escalate the issue, take corrective steps, and keep a clear record of what’s being done. Notifying the supervisory chain ensures that the right levels of management are aware and can provide oversight, direction, and priority to the problem. Implementing a Corrective Action Plan establishes a structured path to remediation: it identifies the root cause, lays out specific actions, assigns owners, sets deadlines, and defines how progress will be verified. Documenting these actions creates an auditable trail that demonstrates accountability, helps prevent recurrence, and provides evidence to sponsors and auditors that the issue is being managed seriously and transparently.

Ignoring the issue avoids accountability and can lead to increased risk and consequences. Recreating the report without addressing the underlying finding fails to remediate the risk and can produce incomplete or misleading information. Submitting the report to the sponsor without internal notification bypasses the organization’s chain of command and internal controls, reducing oversight and the opportunity to correct course.