Certified Internal Auditor (CIA) Part 2: Practice of Internal Auditing — Question 279

When developing recommendations to address deficiencies, the internal auditor should place the greatest emphasis on which of the following?

Answer options

• A. The effect of possible consequences that will convince management to take a corrective action.
• B. The specific suggestions regarding which actions should be taken to eliminate deficiencies in controls.
• C. The role of compensating controls that need to function properly in case primary controls fail.
• D. The reasons why the observed conditions occurred or potentially could occur.

Correct answer: D

Explanation

The correct answer is D because understanding the reasons for deficiencies allows for more effective and sustainable corrective measures. Options A and B focus on persuasive actions and specific suggestions, while C emphasizes compensating controls, which are secondary to identifying root causes.