Certified Internal Auditor (CIA) Part 1: Business Acumen — Question 32

An audit to test the system of controls over the purchase, distribution, and use of radioactive material is being conducted at a company's plants. The process is well documented, and employees in the safety department are very familiar with the department's procedures. Since the purchasing and facilities departments are involved in the process, the auditor is considering reviewing their radioactive material-handling procedures as well. The auditor should:

Answer options

• A. Have confidence in the rigorous and detailed safety department procedures, since that department has the main responsibility for radiation safety, and should not use audit time to review other departments.
• B. Adjust the engagement schedule and budget, if needed, and interview the appropriate individuals in the purchasing and facilities departments to ascertain whether additional controls exist that complement those identified within the safety department.
• C. Test the controls identified within the safety department; if results are unfavorable, the auditor should consider whether to involve the other departments.
• D. Defer questions regarding purchasing, facilities, and other departments until audit projects can be scheduled for those departments.

Correct answer: B

Explanation

The correct answer is B because it emphasizes a comprehensive audit approach, ensuring that all relevant departments are considered to identify any additional controls that may support the safety department's procedures. Option A is incorrect as it dismisses the importance of collaboration with other departments, while option C only suggests involving other departments after unfavorable results, which is reactive rather than proactive. Option D delays necessary evaluations, which could result in missed opportunities to enhance safety controls.