Certified Internal Auditor (CIA) Part 2: Practice of Internal Auditing — Question 217

An internal auditor noted that the organization's production facility experienced a machinery outage, because routine machinery maintenance was not performed timely. Senior management asked the auditor why the maintenance was delayed, and the auditor did not have an answer. Which of the following tools or approaches should the auditor have used to help him better understand the circumstances?

Answer options

• A. A risk and control matrix
• B. A root cause analysis
• C. A spaghetti diagram
• D. A process map

Correct answer: A

Explanation

The correct answer is A, as a risk and control matrix helps in identifying and assessing risks associated with maintenance processes, providing insights into why routine maintenance may have been neglected. While a root cause analysis (B) could also be useful, it focuses more on identifying specific causes after an issue has occurred rather than preventing it through better understanding of controls. A spaghetti diagram (C) visualizes workflows but does not directly address maintenance issues, and a process map (D) outlines steps in a process without assessing the associated risks.