In order to obtain background information on an assigned audit of data center operations an internal auditor administers control questionnaires to select individuals who have primary…

Question

Options

• AIt will be difficult to quantify the information obtained through this approach
• BThis approach does not help the auditor learn about the existence of controls
• CIt takes the auditor a long time to assess the relevant controls using this approach
• DInformation on control functionality is limited

• A
  5% (1)
• B
  5% (1)
• D
  91% (20)

Explanation

Administering control questionnaires to individuals with primary responsibilities in the process can yield valuable information about processes and controls. However, one significant drawback is that the information gathered may be limited regarding the actual functionality of the controls. This approach relies on the respondents' knowledge and perceptions, which may not accurately reflect the effectiveness of the controls in practice. Moreover, respondents might not fully understand the auditor's intentions or may provide biased or incomplete information, thereby limiting the depth of insights into how controls function in real-world scenarios.

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