Certified Internal Auditor (CIA) Part 2: Practice of Internal Auditing — Question 210

An engagement supervisor found that an internal auditor's conclusion was not adequately supported by testing. Which of the following additional sources of evidence would most likely enable the supervisor to accept the conclusion?

Answer options

• A. Management of the area under review has accepted the auditor's conclusion.
• B. There is interview evidence that supports the internal auditor's conclusion.
• C. Monitoring performed by management of the area under review produced similar results as the auditor's tests.
• D. The organization's external auditors have reported a similar conclusion.

Correct answer: C

Explanation

The correct answer is C because monitoring by management that yields results consistent with the auditor's tests provides additional validation for the conclusions drawn. Options A and B do not provide independent evidence, and while D may indicate external validation, it does not directly reinforce the testing done by the internal auditor.