An organization has a mature control environment but limited internal audit resources Given this scenario, on which of the following should the internal auditors focus their testing?

Question

Options

• ADetective compensating controls
• BPreventive compensating controls
• CDetective Key controls
• DPreventive key controls

• A
  12% (4)
• B
  6% (2)
• C
  9% (3)
• D
  73% (24)

Explanation

In a mature control environment with limited internal audit resources, internal auditors should focus their testing on preventive key controls. Preventive controls are designed to stop errors or irregularities before they occur, making them crucial for maintaining control effectiveness. Key controls are the most important controls in mitigating risks to an acceptable level. By focusing on these, internal auditors can ensure that the most critical risks are managed effectively despite limited resources.

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