Certified Internal Auditor (CIA) Part 2: Practice of Internal Auditing — Question 68

An internal auditor submitted a report containing recommendations for management to enhance internal controls related to investments. To follow up, which of the following is the most appropriate action for the internal auditor to take?

Answer options

• A. Observe corrective measures.
• B. Seek a management assurance declaration.
• C. Follow up during the next scheduled audit.
• D. Conduct appropriate testing to verify management responses.

Correct answer: D

Explanation

The correct answer is D because conducting appropriate testing is necessary to ensure that the management's responses are effective and implemented correctly. Options A and C do not provide a direct verification of the implementation, while B only seeks assurance without testing the effectiveness of the changes.