The IS auditor's best course of action when reviewing the use of an outsourcer for disposal of storage media is to determine exposure to the business. Storage media, such as hard disks, tapes, flash drives, or CDs, may contain sensitive or confidential information that needs to be protected from unauthorized access, disclosure, or misuse. The IS auditor should verify that the outsourcer has a process that appropriately sanitizes the media before disposal, such as wiping, degaussing, shredding, or incinerating, and that the process is effective and compliant with the organization's policies and standards. The IS auditor should also assess the potential impact and risk to the business if the storage media is not properly sanitized or disposed of, such as data breaches, reputational damage, legal or regulatory penalties, or loss of competitive advantage. The other options are not the best course of action, because they either do not address the root cause of the problem, or they are reactive rather than proactive measures. References: CISA Review Manual (Digital Version)1, Chapter 5, Section 5.2.7

Ensuring that the facts presented in the report are correct is the most important thing for an IS auditor to do during an exit meeting with an auditee. An IS auditor should confirm that the audit findings and observations are accurate, complete, and supported by sufficient evidence, as well as that the auditee understands and agrees with them. This will help to avoid any misunderstandings or disputes later on, as well as to enhance the credibility and quality of the audit report. The other options are less important things for an IS auditor to do during an exit meeting, as they may involve communicating the recommendations to senior management, specifying implementation dates for the recommendations, or requesting input in determining corrective action. References:
CISA Review Manual (Digital Version), Chapter 2, Section 2.5.21
CISA Review Questions, Answers and Explanations Database, Question ID 222

The primary reason for an IS audit manager to review the work performed by a senior IS auditor prior to presentation of a report is to ensure the conclusions are adequately supported. The IS audit manager is responsible for overseeing and supervising the audit process, ensuring the quality and consistency of the audit work, and approving the audit report and recommendations. The IS audit manager should review the work performed by the senior IS auditor to verify that the audit objectives, scope, and criteria have been met, that the audit evidence is sufficient, reliable, and relevant, and that the audit conclusions are logical, objective, and based on the audit evidence. The IS audit manager should also ensure that the audit report is clear, concise, accurate, and complete, and that it communicates the audit findings, conclusions, and recommendations effectively to the intended audience. The other options are not the primary reason for an IS audit manager to reviewthe work performed by a seniorIS auditor prior to presentation of a report, because they either relate to specific aspects or stages of the audit work rather than the overall outcome, or they are part of the senior IS auditor's responsibility rather thanthe IS audit manager's. References: CISA Review Manual (Digital Version)
1, Chapter 2, Section 2.2.5

A database administrator (DBA) is responsible for maintaining the integrity, security and performance of the database systems. A DBA who is also responsible for developing and executing changes into the production environment may have a conflict of interest and pose a risk to the data quality and availability. Therefore, the IS auditor should first identify whether any compensating controls exist to mitigate this risk, such as independent reviews, approvals, audits or monitoring of the changes. Determining whether another DBA could make the changes, reporting a potential segregation of duties violation and ensuring a change management process is followed prior to implementation are possible actions that the auditor could take after identifying the compensating controls or the lack thereof. References:
* : Database Administrator (DBA) Definition
* : Segregation of Duties | ISACA
* : [Compensating Control Definition]