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IIA-CIA-PART2 · Question #210

When a significant finding is noted early during a review of the accounts payable function, which next course of action is best for communicating the issue?

The correct answer is A. Intern accounting management via an interim memorandum update. When a significant finding is noted early during a review of the accounts payable function, the best course of action for communicating the issue is to inform internal accounting management via an interim memorandum update. This allows for timely communication and potential…

Communicating Results

Question

When a significant finding is noted early during a review of the accounts payable function, which next course of action is best for communicating the issue?

Options

  • AIntern accounting management via an interim memorandum update
  • BNote the item in the workpapers for inclusion in the final audit report
  • CCall a meeting and discuss me issue with the audit committee
  • DAlert the CEO as soon as the issue is discovered

How the community answered

(30 responses)
  • A
    80% (24)
  • B
    3% (1)
  • C
    7% (2)
  • D
    10% (3)

Explanation

When a significant finding is noted early during a review of the accounts payable function, the best course of action for communicating the issue is to inform internal accounting management via an interim memorandum update. This allows for timely communication and potential early remediation actions, ensuring that management is aware of the issue and can address it promptly before the final audit report is issued.

Topics

#interim communication#significant findings#accounts payable#audit reporting

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