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IIA-CIA-PART3 · Question #307

IIA-CIA-PART3 Question #307: Real Exam Question with Answer & Explanation

The correct answer is A. The organizational chart shows only formal relationships.. See the full explanation below for the reasoning.

Question

An internal auditor has requested the organizational chart in order to evaluate the control environment of an organization. Which of the following is a disadvantage of using the organizational chart?

Options

  • AThe organizational chart shows only formal relationships.
  • BThe organizational chart shows only the line of authority.
  • CThe organizational chart shows only the senior management positions.
  • DThe organizational chart is irrelevant when testing the control environment.

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