Certified Internal Auditor (CIA) Part 3: Business Knowledge for Internal Auditing — Question 148

Following an evaluation of an organization's IT controls, an internal auditor suggested improving the process where results are compared against the input. Which of the following IT controls would the internal auditor recommend?

Answer options

• A. Output controls.
• B. Input controls.
• C. Processing controls.
• D. Integrity controls

Correct answer: A

Explanation

Output controls are designed to ensure that the results produced by a system are accurate and meet expected standards, making them relevant for comparing results against inputs. Input controls, on the other hand, focus on validating the data entered into the system, while processing controls are concerned with the accuracy of the processing itself. Integrity controls relate to maintaining data integrity but do not specifically address the comparison of inputs and outputs.