IIA-CIA-PART2 · Question #8
An internal auditor and engagement client are deadlocked over the auditor's differing opinion with management on the adequacy of access controls for a major system. Which of the following strategies…
The correct answer is D. Escalate the issue to senior management for a decision. When there is a deadlock between the internal auditor and management over a significant issue such as access controls, escalating the issue to senior management is the most effective strategy. This approach ensures that the disagreement is addressed at a higher organizational…
Question
An internal auditor and engagement client are deadlocked over the auditor's differing opinion with management on the adequacy of access controls for a major system. Which of the following strategies would be the most helpful in resolving this dispute?
Options
- AConduct a joint brainstorming session with management.
- BAsk the chief audit executive to mediate.
- CDisclose the client's differing opinion in the final report.
- DEscalate the issue to senior management for a decision.
How the community answered
(26 responses)- A15% (4)
- B8% (2)
- C4% (1)
- D73% (19)
Explanation
When there is a deadlock between the internal auditor and management over a significant issue such as access controls, escalating the issue to senior management is the most effective strategy. This approach ensures that the disagreement is addressed at a higher organizational level, where a decision can be made that aligns with the organization's risk tolerance and
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