An internal auditor is examining the organization's internal control processes. Which of the following would the auditor do to test the reliability of a customer database1?

Question

Options

• APerform a site visit to see whether the organization's servers are operational
• BInterview end users to determine whether they understand how to use the database information
• CDetermine whether policies are in place on how to use the database information
• DReview for indications of potential issues with the database information

• A
  15% (5)
• B
  6% (2)
• C
  3% (1)
• D
  76% (26)

Explanation

An internal auditor's primary role is to evaluate and improve the effectiveness of risk management, control, and governance processes. To test the reliability of a customer database, the auditor would focus on identifying potential issues that could affect the accuracy and completeness of the data. This involves reviewing records, reports, and conducting data analysis to identify anomalies, inconsistencies, or patterns that suggest problems with the data. This step directly assesses the reliability of the database, which is crucial for ensuring that the information is accurate and reliable.

No community discussion yet for this question.