Certified Internal Auditor (CIA) Part 2: Practice of Internal Auditing — Question 40

An internal auditor is conducting a financial audit. Which of the following audit procedures is most appropriate when existing internal controls are weak?

Answer options

• A. Analytical procedures.
• B. Detail testing.
• C. Test of design.
• D. Test of control.

Correct answer: B

Explanation

Detail testing is the most suitable procedure when internal controls are weak because it involves examining individual transactions for accuracy and completeness. In contrast, analytical procedures and tests of design and control may not provide the same level of assurance in the absence of strong internal controls.