IIA-CIA-PART2 · Question #51
The final internal audit report should be distributed to which of the following individuals?
The correct answer is C. Audit client management, executive management, and others approved by the chief audit. According to the International Standards for the Professional Practice of Internal Auditing, the final audit report should be distributed to those responsible for the functions being audited (audit client management) and to those who oversee or are accountable for the audit…
Question
The final internal audit report should be distributed to which of the following individuals?
Options
- AAudit client management only
- BExecutive management only
- CAudit client management, executive management, and others approved by the chief audit
- DAudit client management, executive management, and any those who request a copy.
How the community answered
(24 responses)- A4% (1)
- C88% (21)
- D8% (2)
Explanation
According to the International Standards for the Professional Practice of Internal Auditing, the final audit report should be distributed to those responsible for the functions being audited (audit client management) and to those who oversee or are accountable for the audit function (executive management). Additionally, the chief audit executive (CAE) can approve distribution to other relevant stakeholders as necessary. This ensures that all relevant parties are informed and can take appropriate action based on the audit findings.
Topics
Community Discussion
No community discussion yet for this question.