Certified Internal Auditor (CIA) Part 2: Practice of Internal Auditing — Question 234

A chief audit executive (CAE) following up on action plans from previously completed audits identifies that management has determined that certain action plans are no longer necessary. If the CAE disagrees with management's decision, which of the following is the most appropriate next step for the CAE to take?

Answer options

• A. The CAE must discuss the matter with senior management.
• B. The CAE must discuss the matter with key shareholders.
• C. The CAE must discuss the matter with legal counsel.
• D. The CAE must discuss the matter with the board.

Correct answer: A

Explanation

The correct answer is A because discussing the disagreement with senior management allows the CAE to address concerns and seek clarification directly from those responsible for the management decisions. The other options, while potentially important, do not address the immediate need to resolve the disagreement with management directly.