Certified Internal Auditor (CIA) Part 2: Practice of Internal Auditing — Question 135

Which method of examining entity-level controls involves gathering information from work groups that represent different levels in an organization?

Answer options

• A. Questionnaires.
• B. Surveys.
• C. Structured interviews.
• D. Facilitated team workshops.

Correct answer: D

Explanation

The correct answer is D, as facilitated team workshops promote collaboration and input from diverse groups within an organization, allowing for a comprehensive examination of controls. Options A, B, and C do not facilitate the same level of interaction across different levels of the organization, which is crucial for understanding entity-level controls.