Certified Internal Auditor (CIA) Part 1: Business Acumen — Question 105

The manager of the payroll department requested a review of the payroll process, but only wants the engagement to include processes related to approval of time worked. What type of activity is this?

Answer options

• A. Financial assurance engagement.
• B. Operational consulting engagement.
• C. Compliance assurance engagement.
• D. Risk management consulting engagement.

Correct answer: B

Explanation

The correct answer is B, as this activity involves consulting on operational processes to improve efficiency or effectiveness. The other options are incorrect because they pertain to different types of engagements: A focuses on financial accuracy, C on adherence to laws and regulations, and D on identifying and mitigating risks.