IIA-CIA-PART2 · Question #428
Which of the following internal audit activities is performed in the design evaluation phase?
The correct answer is B. The internal auditor identifies the controls over segregation of duties. During the design evaluation phase of an audit, the internal auditor's primary role is to assess whether the controls in place are appropriately designed to mitigate risks. This includes identifying key controls such as those over segregation of duties, which is a fundamental…
Question
Which of the following internal audit activities is performed in the design evaluation phase?
Options
- AThe internal auditor reviews prior audits and workpapers.
- BThe internal auditor identifies the controls over segregation of duties.
- CThe internal auditor checks a process for completeness.
- DThe internal auditor communicates the audit results to management.
How the community answered
(26 responses)- B88% (23)
- C8% (2)
- D4% (1)
Explanation
During the design evaluation phase of an audit, the internal auditor's primary role is to assess whether the controls in place are appropriately designed to mitigate risks. This includes identifying key controls such as those over segregation of duties, which is a fundamental control to prevent fraud and errors by ensuring that no single individual has control over all aspects of a
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