Certified Internal Auditor (CIA) Part 2: Practice of Internal Auditing — Question 291

In which of the following situations would an internal control questionnaire best suit the internal auditor's purpose?

Answer options

• A. The auditor wants to receive mid-level management insight on how to improve hiring practices.
• B. The auditor wants to obtain information on whether adherence to approval matrices is actually taking place in different maintenance units.
• C. The auditor wants to gain assurance that inventory counts are conducted in accordance with established procedures.
• D. The auditor wants to assess whether different subsidiaries apply centrally established procurement rules in the same manner.

Correct answer: D

Explanation

The correct answer is D because an internal control questionnaire can effectively assess the uniform application of procurement rules across subsidiaries. Options A, B, and C do not focus on the evaluation of internal controls in a standardized manner, which is the primary function of such a questionnaire.