Certified Internal Auditor (CIA) Part 2: Practice of Internal Auditing — Question 226

Considering the five-attribute approach to documenting deficiencies in an area under review, which of the following answers the question, “What should be in place?”

Answer options

• A. Action plan.
• B. Recommendation.
• C. Condition.
• D. Criteria.

Correct answer: D

Explanation

The correct answer is D, as 'Criteria' defines the standards or requirements that should be established in the area under review. Options A, B, and C refer to actions or states that may arise from the identified deficiencies but do not address what should be in place as a standard.