Certified Internal Auditor (CIA) Part 2: Practice of Internal Auditing — Question 179

An internal audit report includes a recommendation to remove inappropriate user access to an IT application. Which of the following does the recommendation represent?

Answer options

• A. An agreed action adopted by management.
• B. A condition-based recommendation as an interim solution to correct a current condition.
• C. A cause-based recommendation to prevent inappropriate access being granted again.
• D. A management action plan.

Correct answer: B

Explanation

The correct answer is B because the recommendation addresses a specific current issue, which is the inappropriate user access, and suggests an interim solution. The other options do not accurately describe the nature of the recommendation, as they imply different contexts or intentions that do not align with the immediate corrective action suggested.