Certified Internal Auditor (CIA) Part 2: Practice of Internal Auditing — Question 177

Which of the following analytical tools would best assist an internal auditor in determining the scope of an audit engagement?

Answer options

• A. An assurance map.
• B. An organization chart.
• C. A process map.
• D. A fishbone diagram.

Correct answer: C

Explanation

A process map is the best choice because it visually outlines the steps in a process, helping the auditor understand the scope and identify areas for review. In contrast, an assurance map focuses on risks and controls, an organization chart shows reporting relationships, and a fishbone diagram is used for root cause analysis, which are less relevant for determining audit scope.