Certified Internal Auditor (CIA) Part 2: Practice of Internal Auditing — Question 207

Which of the following questions would provide the most important information when examining the key risks of a new business process?

Answer options

• A. What are the procedural steps?
• B. Why does the new process exist?
• C. Who are the personnel involved?
• D. What are the primary inputs and outputs?

Correct answer: B

Explanation

The correct answer, B, addresses the fundamental purpose of the new process, which is essential for identifying potential risks. Understanding why the process is implemented helps to highlight areas of concern that may arise. The other options focus on procedural details or personnel, which, while important, do not directly reveal the underlying risk factors associated with the process's existence.