Certified Internal Auditor (CIA) Part 2: Practice of Internal Auditing — Question 125

An internal auditor receives a document displaying all the steps of a process and the path taken as transactions flow between each step of the process. How is the internal auditor most likely to use this document during the engagement?

Answer options

• A. To perform an assessment of the adequacy of process controls.
• B. To perform an assessment of the effectiveness of process controls.
• C. To perform a detailed assessment of process risks.
• D. To perform an assessment of the sufficiency of residual process risks.

Correct answer: A

Explanation

The internal auditor will use the document to evaluate whether the existing process controls are sufficient to mitigate risks. While effectiveness and risk assessments are important, the primary focus in this scenario is on assessing the adequacy of the controls in place. Options B, C, and D address different aspects that are not the main focus of the engagement described.