Certified Internal Auditor (CIA) Part 2: Practice of Internal Auditing — Question 258

When conducting research, which of the following is most important?

Answer options

• A. Using computer databases or the Internet to find all relevant sources.
• B. Providing documentation of the reference sources.
• C. Presenting only those facts that support the conclusion.
• D. Presenting all contrary views to balance the opinion.

Correct answer: B

Explanation

Providing documentation of the reference sources is essential as it lends credibility to the research and allows others to verify the information. Using databases or the Internet (option A) is important, but it does not ensure the reliability of the information found. Presenting only supporting facts (option C) and contrary views (option D) can lead to biased conclusions, which undermines the integrity of the research.