Certified Internal Auditor (CIA) Part 1: Business Acumen — Question 39

An audit of the quality control department is being planned. Which of the following would least likely be used in the preparation of a preliminary survey questionnaire?

Answer options

• A. An analysis of quality control documents.
• B. The permanent audit file.
• C. The prior audit report.
• D. Management's charter for the quality control department.

Correct answer: A

Explanation

The correct answer is A because while quality control documents provide important information, they are not typically used as a primary resource for creating a preliminary survey questionnaire. Options B, C, and D are more relevant as they provide insights into past audits, ongoing management practices, and established guidelines.