Certified Internal Auditor (CIA) Part 2: Practice of Internal Auditing — Question 137

Which of the following should management action plans include at a minimum?

Answer options

• A. An implementer for the action plan.
• B. An owner of the action plan.
• C. The internal auditor's next review date of the action plan.
• D. Detailed procedures for the action plan.

Correct answer: C

Explanation

The correct answer is C because management action plans must outline when the internal auditor will next review the plan to ensure accountability and monitoring. Options A and B are incorrect since having an implementer or owner is important, but not mandatory. Option D is also not essential as detailed procedures are not required in every action plan.