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Question 144

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:

A.

Escalate the unresolved issues to the board, because they could pose significant risk exposures to the organization.

B.

Confirm the decision with management and document this decision in the audit file.

C.

Document the issue in the audit file and follow up until the issues are resolved.

D.

Initiate an assurance engagement on the unresolved issues.

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Exam Code: IIA-CIA-Part2
Exam Name: Practice of Internal Auditing
Last Update: Dec 22, 2024
Questions: 482
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