Certified Internal Auditor (CIA) Part 2: Practice of Internal Auditing — Question 214

During a review to verify the organization's compliance with relevant health, safety, and environmental regulations, an internal auditor noted that waste oil was not being stored and safeguarded as required. The auditor captured evidence of this on his mobile phone. How should this evidence be handled?

Answer options

• A. The internal auditor should ensure the phone is password protected to restrict access to the evidence.
• B. The pictures should be sent to relevant regulatory authorities as evidence of the breach.
• C. The internal auditor should transfer the pictures to the chief audit executive to be tied as evidence.
• D. The pictures should be sent to the CEO and senior management as evidence of the breach.

Correct answer: C

Explanation

The correct answer is C because transferring the images to the chief audit executive ensures that the evidence is properly documented and managed within the organization's audit process. Options A and B do not address the proper chain of custody for the evidence, while option D involves sharing the evidence with individuals who may not be directly responsible for handling such compliance issues.