Certified Internal Auditor (CIA) Part 3: Business Knowledge for Internal Auditing — Question 175

Which of the following is not a potential area of concern when an internal auditor places reliance on spreadsheets developed by users?

Answer options

• A. Increasing complexity over time.
• B. Interface with corporate systems.
• C. Ability to meet user needs.
• D. Hidden data columns or worksheets.

Correct answer: C

Explanation

The correct answer is C because the ability to meet user needs is typically not a concern for auditors, who focus on accuracy and reliability instead. The other options (A, B, and D) highlight various risks associated with user-developed spreadsheets that can affect the integrity of data and processes.