Certified Internal Auditor (CIA) Part 2: Practice of Internal Auditing — Question 280

An internal auditor is planning a detailed review of human resources department processes. The review objective is to ascertain the control effectiveness of key business processes. Which of the following would be most useful to facilitate planning for this engagement?

Answer options

• A. Human resources management reports.
• B. Documented workflows.
• C. Risk and control self-assessment.
• D. Interview with the head of the human resources department.

Correct answer: C

Explanation

The most beneficial resource for planning the audit is the Risk and control self-assessment, as it provides insights into identified risks and the effectiveness of existing controls. While human resources management reports, documented workflows, and interviews can provide useful information, they do not offer the comprehensive overview of risk and control effectiveness that a self-assessment does.