IIA-CIA-PART2 · Question #367
During the preliminary survey of the procurement department, an internal auditor noted a major control weakness in the organization's ordering and receiving process. According to IIA guidance, which…
The correct answer is B. Bring the control weakness to the attention of the process owner for resolution. When an internal auditor identifies a major control weakness during a preliminary survey, the appropriate response is to bring it to the attention of the process owner for resolution. This approach aligns with the standards and guidelines provided by the Institute of Internal…
Question
During the preliminary survey of the procurement department, an internal auditor noted a major control weakness in the organization's ordering and receiving process. According to IIA guidance, which of the following is the most appropriate action the internal auditor should take?
Options
- AIssue a final report on the control weakness to senior management.
- BBring the control weakness to the attention of the process owner for resolution.
- CNote the control weakness for discussion during the exit meeting.
- DCarry out an investigation of the control weakness for disciplinary action.
How the community answered
(32 responses)- A6% (2)
- B88% (28)
- C3% (1)
- D3% (1)
Explanation
When an internal auditor identifies a major control weakness during a preliminary survey, the appropriate response is to bring it to the attention of the process owner for resolution. This approach aligns with the standards and guidelines provided by the Institute of Internal Auditors (IIA), particularly under the International Standards for the Professional Practice of Internal Auditing (Standards).
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