Certified Internal Auditor (CIA) Part 2: Practice of Internal Auditing — Question 62

After issuance of the engagement final communication for an audit of an organization's accounts payable function, which of the following should be sent satisfaction surveys?
I. Manager of disbursements.
II. Controller.
III. Chief operating officer.
IV. Audit committee members.

Answer options

• A. I only
• B. I and II only
• C. II and III only
• D. II, III, and IV only

Correct answer: B

Explanation

The correct answer is B because the Manager of disbursements and the Controller are directly involved in the accounts payable function and can provide valuable feedback. The Chief Operating Officer and Audit committee members, while important, are not directly engaged in the day-to-day operations of accounts payable, making their feedback less relevant for this specific audit.