Certified Internal Auditor (CIA) Part 2: Practice of Internal Auditing — Question 136

An internal auditor uses a data query tool in the purchasing process to review the vendor master file for authorizations. Which of the following describes the control objective likely being tested?

Answer options

• A. Effectiveness.
• B. Response.
• C. Efficiency.
• D. Mitigation.

Correct answer: A

Explanation

The correct answer is 'Effectiveness' because the internal auditor is focused on whether the controls in place are achieving their intended purpose, which is to ensure proper authorizations in the vendor master file. The other options, such as 'Response', 'Efficiency', and 'Mitigation', do not directly address the evaluation of the control's ability to operate as intended.