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IIA-CIA-PART2 · Question #65

IIA-CIA-PART2 Question #65: Real Exam Question with Answer & Explanation

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Question

An audit client responded to recommendations from a recent consulting engagement. The client indicated that several recommended process improvements would not be implemented. Which of the following actions should the internal audit activity take in response?

Options

  • AEscalate the unresolved issues to the board, because they could pose significant risk exposures to
  • BConfirm the decision with management and document this decision in the audit file.
  • CDocument the issue in the audit file and follow up until the issues are resolved.
  • DInitiate an assurance engagement on the unresolved issues.

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