Certified Internal Auditor (CIA) Part 3: Business Knowledge for Internal Auditing — Question 126

Which of these instances accurately describes the responsibilities for big data governance?

Answer options

• A. Management must ensure information storage systems are appropriately defined and processes to update critical data elements are clear.
• B. External auditors must ensure that analytical models are periodically monitored and maintained.
• C. The board must implement controls around data quality dimensions to ensure that they are effective.
• D. Internal auditors must ensure the quality and security of data, with a heightened focus on the riskiest data elements.

Correct answer: D

Explanation

The correct answer is D because internal auditors play a crucial role in verifying that data quality and security are maintained, especially for high-risk data. Options A and C relate to management and board responsibilities but do not focus specifically on auditing. Option B pertains to external auditors, which is not aligned with the internal governance responsibilities highlighted in the question.