Certified Internal Auditor (CIA) Part 2: Practice of Internal Auditing — Question 171

Management has taken immediate action to address an observation received during an audit of the organization's manufacturing process. Which of the following is true regarding the validity of the observation closure?

Answer options

• A. Valid closure requires evidence that ensures the corrected process will function as expected in the future.
• B. Valid closure requires the client to address not only the condition, but also the cause of the condition.
• C. Valid closure of an observation ensures it will be included in the final engagement report.
• D. Valid closure requires assurance from management that the original problem will not recur in the future.

Correct answer: B

Explanation

The correct answer is B because valid closure involves addressing both the immediate condition observed and the root cause to prevent recurrence. Options A, C, and D are not sufficient on their own, as they focus on evidence, reporting, or assurance without ensuring that the underlying issue is resolved.