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IIA-CIA-PART2 · Question #429

If there is a significant error or omission in the final audit report that was communicated to management, which of the following is the key action for the internal audit activity?

The correct answer is D. The corrected communication should be redistributed to the original recipients. If a significant error or omission is found in the final audit report, it is crucial for the internal audit activity to correct the information and redistribute the corrected report to all original recipients. This ensures that all stakeholders are informed of the accurate…

Communicating Results and Monitoring Progress

Question

If there is a significant error or omission in the final audit report that was communicated to management, which of the following is the key action for the internal audit activity?

Options

  • ACommunicate the corrected information to the manager of the audited department.
  • BThere should be a follow-up audit to address the error or omission.
  • CThe auditor should update the scope of the audit to include the omission.
  • DThe corrected communication should be redistributed to the original recipients.

How the community answered

(46 responses)
  • A
    4% (2)
  • B
    7% (3)
  • C
    2% (1)
  • D
    87% (40)

Explanation

If a significant error or omission is found in the final audit report, it is crucial for the internal audit activity to correct the information and redistribute the corrected report to all original recipients. This ensures that all stakeholders are informed of the accurate findings and can take appropriate actions based on correct information.

Topics

#audit report correction#report redistribution#communication quality#audit reporting

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