Certified Internal Auditor (CIA) Part 2: Practice of Internal Auditing — Question 150

Which of the following analytical procedures is most appropriate for an internal auditor to use to compare the level of employee adherence to standards in selected units of an organization against the organization’s preferred standard?

Answer options

Correct answer: C

Explanation

Trend analysis is the correct choice as it allows the auditor to assess changes over time in employee adherence to standards, making it effective for comparison against preferred benchmarks. Reperformance pertains to verifying accuracy, benchmarking relates to comparing with external standards, and vertical analysis focuses on financial statement components, which are not directly relevant to employee adherence.