Certified Internal Auditor (CIA) Part 2: Practice of Internal Auditing — Question 69

According to IIA guidance, which of the following would not be a consideration for the internal audit activity (IAA) when determining the need to follow-up on recommendations?

Answer options

• A. Degree of effort and cost needed to correct the reported condition.
• B. Complexity of the corrective action.
• C. Impact that may result should the corrective action fail.
• D. Amount of resources required to conduct the follow-up activities.

Correct answer: D

Explanation

The correct answer is D because the amount of resources required for follow-up activities is not a key consideration in determining the need for follow-up, according to IIA guidance. In contrast, the degree of effort, complexity, and potential impact of failure are all critical factors that inform the decision-making process for follow-up actions.