IIA-CIA-PART2 · Question #388
An internal auditor completed a consulting engagement covering a recent advertising campaign. The audit client asked the auditor to forward a copy of the report to one of the three advertising…
The correct answer is A. The internal auditor may communicate the results to the advertising agency as instructed by the. When dealing with the communication of audit results to external parties, the internal auditor must adhere to IIA standards regarding confidentiality, approval processes, and the appropriate handling of sensitive information.
Question
An internal auditor completed a consulting engagement covering a recent advertising campaign. The audit client asked the auditor to forward a copy of the report to one of the three advertising agencies used by the organization. According to IIA guidance, which of the following statements is true regarding this request?
Options
- AThe internal auditor may communicate the results to the advertising agency as instructed by the
- BThe internal auditor may not communicate the results to this external party regardless of the
- CThe internal auditor may send the report and is required to include instructions for the advertising
- DThe internal auditor may only communicate the results verbally to the advertising agency and
How the community answered
(50 responses)- A82% (41)
- B6% (3)
- C2% (1)
- D10% (5)
Explanation
When dealing with the communication of audit results to external parties, the internal auditor must adhere to IIA standards regarding confidentiality, approval processes, and the appropriate handling of sensitive information.
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