An internal auditor plans to conduct a walk-through to evaluate the control design of a process. Which of the following techniques is the auditor most likely to use?

The correct answer is B. Inquiry and observation. When an internal auditor conducts a walk-through to evaluate the control design of a process, the techniques most likely to be used are inquiry and observation. These techniques allow the auditor to understand how the process is designed and how controls are implemented and…

Conducting the Internal Audit Engagement

Question

Options

AObservation and inspection.
BInquiry and observation.
CInspection and reperformance.
DInquiry and reperformance.

How the community answered

(51 responses)

A
10% (5)
B
82% (42)
C
6% (3)
D
2% (1)

Explanation

When an internal auditor conducts a walk-through to evaluate the control design of a process, the techniques most likely to be used are inquiry and observation. These techniques allow the auditor to understand how the process is designed and how controls are implemented and followed in

Topics

#walk-through#control design evaluation#inquiry#observation

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