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IIA-CIA-PART2 · Question #208

Which of the following would most likely prompt special notification from the chief audit executive to same management?

The correct answer is B. A controls inaccurate operation has materially impacted the accuracy of the poor year's financial. A material impact on the accuracy of the prior year's financial statements due to the inaccurate operation of controls is a significant issue that would likely prompt special notification from the chief audit executive (CAE) to senior management. This is because such an issue…

Communicating Results

Question

Which of the following would most likely prompt special notification from the chief audit executive to same management?

Options

  • AOperational management has decried to weigh an audit issue against the organization's risk
  • BA controls inaccurate operation has materially impacted the accuracy of the poor year's financial
  • COccurrences of asset misappropriation have been identified as a result of an ineffective
  • DThe controls that management performed to confirm compliance with health and safety standards

How the community answered

(17 responses)
  • B
    82% (14)
  • C
    6% (1)
  • D
    12% (2)

Explanation

A material impact on the accuracy of the prior year's financial statements due to the inaccurate operation of controls is a significant issue that would likely prompt special notification from the chief audit executive (CAE) to senior management. This is because such an issue can have substantial implications for the organization's financial reporting, stakeholder trust, and compliance with regulatory requirements. Immediate notification ensures that senior management can take timely corrective action to address and remediate the issue.

Topics

#special notification#material findings#financial controls#senior management communication

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