Certified Internal Auditor (CIA) Part 1: Business Acumen — Question 187

There is a growing perception that employees generally evade their responsibilities. What impact will an internal auditor most likely see during an engagement?

Answer options

• A. Supervisors are likely to reduce their level of supervision and increase span of control.
• B. Employees are likely to be supervised closely and given little freedom.
• C. Peer employees are likely to trust one another, but distrust management.
• D. Employees are likely to join forces to accomplish their duties as teams.

Correct answer: D

Explanation

The correct answer is D because when employees perceive a lack of accountability, they may band together to ensure tasks are completed effectively. Option A is incorrect as reduced supervision typically does not occur in such environments. Option B is wrong because close supervision contradicts the idea of evading responsibilities. Option C is not accurate as it suggests a lack of trust among peers, which is less likely if they are working collaboratively.