Certified Internal Auditor (CIA) Part 2: Practice of Internal Auditing — Question 268

If observed during fieldwork by an internal auditor, which of the following activities is least important to communicate formally to the chief audit executive?

Answer options

• A. Acts that may endanger the health or safety of individuals.
• B. Acts that favor one party to the detriment of another.
• C. Acts that damage or have an adverse effect on the environment.
• D. Acts that conceal inappropriate activities in the organization.

Correct answer: B

Explanation

The correct answer is B because while favoritism can be problematic, it does not pose an immediate risk to health, safety, or environmental integrity, unlike the other options. Acts that endanger health or safety, damage the environment, or conceal inappropriate activities have more severe implications and should be prioritized in communication.