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IIA-CIA-PART2 · Question #312

Which of the following sources of testimonial evidence would be considered the most reliable regarding whether a process is effectively performed according to its design?

The correct answer is C. The supervisor in charge of the process. The most reliable source of testimonial evidence regarding whether a process is effectively performed according to its design would be the supervisor in charge of the process. This is because supervisors are typically responsible for overseeing the day-to-day operations and…

Performing the Engagement

Question

Which of the following sources of testimonial evidence would be considered the most reliable regarding whether a process is effectively performed according to its design?

Options

  • AThe person responsible for performing the task
  • BTwo or more people that work in the area
  • CThe supervisor in charge of the process
  • DThe manager that wrote the steps to be followed

How the community answered

(35 responses)
  • B
    6% (2)
  • C
    91% (32)
  • D
    3% (1)

Explanation

The most reliable source of testimonial evidence regarding whether a process is effectively performed according to its design would be the supervisor in charge of the process. This is because supervisors are typically responsible for overseeing the day-to-day operations and ensuring that processes are followed correctly. They have a comprehensive understanding of the process and can provide valuable insights into its effectiveness and adherence to design. The reliability of evidence increases with the proximity of the individual to the process in question and their role in ensuring compliance and performance.

Topics

#testimonial evidence#evidence reliability#process evaluation#audit procedures

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