Certified Internal Auditor (CIA) Part 2: Practice of Internal Auditing — Question 220

During the preliminary survey of the procurement department, an internal auditor noted a major control weakness in the organization’s ordering and receiving process. According to IIA guidance, which of the following is the most appropriate action the internal auditor should take?

Answer options

• A. Issue a final report on the control weakness to senior management.
• B. Bring the control weakness to the attention of the process owner for resolution.
• C. Note the control weakness for discussion during the exit meeting.
• D. Carry out an investigation of the control weakness for disciplinary action.

Correct answer: C

Explanation

The correct answer is C because discussing noted control weaknesses during the exit meeting ensures that they are formally acknowledged and addressed in the final audit report. Options A and B are premature since the issue needs to be discussed with all relevant parties first. Option D is inappropriate as the auditor's role is not to impose disciplinary actions but to report findings.