Certified Internal Auditor (CIA) Part 1: Business Acumen — Question 60

An internal auditor believes that a weakness exists in the control environment relating to the delegation of authority and responsibility within the management structure. Which of the following actions should the internal auditor first consider in this matter?

Answer options

• A. Recommend a control change and obtain management support.
• B. Evaluate the potential impact on related controls.
• C. Address the risk with senior management and the board.
• D. Develop and communicate the scope and evaluation criteria to be used by management.

Correct answer: C

Explanation

The correct answer is C because addressing the risk with senior management and the board ensures that the issue is acknowledged at the highest levels, which is critical for effective resolution. Options A, B, and D, while important steps, do not prioritize direct communication with those who have the authority to make necessary changes.