An internal auditor collected several employee testimonials Which of the following is the best action for the internal auditor to take before drawing a conclusion?

Question

Options

• AEnsure the testimonials are well documented
• BSubstantiate the testimonials with physical or documentary evidence
• CCorroborate testimonials with the results from other soft control techniques
• DReview the testimonials with the interviewed employees

• A
  8% (2)
• B
  88% (23)
• D
  4% (1)

Explanation

Internal auditors must corroborate employee testimonials with tangible evidence to ensure the reliability and validity of the findings. Relying solely on testimonials without supporting evidence can lead to inaccurate conclusions. Standard 2310 ?Identifying Information of the International Standards for the Professional Practice of Internal Auditing emphasizes that sufficient, reliable, relevant, and useful information should be obtained to achieve the engagement's objectives.

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