An internal audit report includes a recommendation to remove inappropriate user access to an IT application. Which of the following does the recommendation represent?

The correct answer is C. A cause-based recommendation to prevent inappropriate access being granted again. A cause-based recommendation aims to address the root cause of an issue to prevent its recurrence. By recommending the removal of inappropriate user access, the audit report is identifying the underlying problem (the granting of inappropriate access) and suggesting a solution…

Conducting Internal Audit Engagements

Question

Options

AAn agreed action adopted by management.
BA condition-based recommendation as an interim solution to correct a current condition.
CA cause-based recommendation to prevent inappropriate access being granted again.
DA management action plan.

How the community answered

(51 responses)

A
6% (3)
B
4% (2)
C
78% (40)
D
12% (6)

Explanation

A cause-based recommendation aims to address the root cause of an issue to prevent its recurrence. By recommending the removal of inappropriate user access, the audit report is identifying the underlying problem (the granting of inappropriate access) and suggesting a solution that will help prevent this issue from happening again. This type of recommendation is focused on mitigating risks by addressing their causes, thereby strengthening the control

Topics

#audit recommendations#cause-based recommendation#user access controls#IT audit

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