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IIA-CIA-PART2 · Question #433

An examination of the accounts payable function evidenced multiple findings with respect to segregation of duties. After management's response and action plan are received and documented in the…

The correct answer is A. Follow up after the applicable changes have been incorporated to validate management's. After management responds to audit findings and provides an action plan, it is crucial for the internal audit activity to follow up to validate that the promised changes have been implemented and are effective. This follow-up ensures that the issues identified, such as those…

Communicating Results and Monitoring Progress

Question

An examination of the accounts payable function evidenced multiple findings with respect to segregation of duties. After management's response and action plan are received and documented in the final report, which of the following is most appropriate?

Options

  • AFollow up after the applicable changes have been incorporated to validate management's
  • BInclude the items in the scope of the next scheduled audit of the accounts payable function.
  • CBecause management agreed with the findings, no further action is deemed necessary.
  • DHave an internal audit staff member placed into the accounting department until corrections are

How the community answered

(36 responses)
  • A
    83% (30)
  • B
    6% (2)
  • C
    8% (3)
  • D
    3% (1)

Explanation

After management responds to audit findings and provides an action plan, it is crucial for the internal audit activity to follow up to validate that the promised changes have been implemented and are effective. This follow-up ensures that the issues identified, such as those related to segregation of duties in accounts payable, have been appropriately addressed.

Topics

#follow-up procedures#management action plan#audit findings#accounts payable

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