The correct answer is C. Provide evidence for the finding and request a follow-up meeting.
When management disagrees with an audit finding in the draft report, the auditor should support the finding with sufficient and appropriate evidence and discuss the matter with management. The purpose is to clarify facts, resolve misunderstandings, validate the evidence, and determine whether the finding should remain, be modified, or be removed.
Option A is incorrect because the auditor should not rewrite a finding simply because management disagrees.
Changes should be based on evidence. Option B is too rigid because issuing the report without further discussion may damage audit quality and stakeholder communication. Option D may be appropriate only if the disagreement cannot be resolved or involves significant risk, but escalation to the audit committee is not the immediate next step.
ISACA's CISA Exam Content Outline includes audit evidence collection, audit reporting, communication of findings, and conducting audit follow-up under Domain 1. The auditor's conclusion should be evidence-based and properly communicated.
References: ISACA CISA Exam Content Outline, Domain 1; ISACA audit evidence and reporting concepts.