Certified Internal Auditor (CIA) Part 3: Business Knowledge for Internal Auditing — Question 231

During a payroll audit, the internal auditor is assessing the security of the local area network of the payroll department computers. Which of the following IT controls should the auditor test?

Answer options

• A. IT application-based controls.
• B. IT systems development controls.
• C. Environmental controls.
• D. IT governance controls.

Correct answer: C

Explanation

The correct answer is C, as environmental controls are crucial for ensuring the physical security and operational integrity of the network infrastructure. Options A, B, and D focus on different aspects of IT management that are not directly related to the physical security of the network being assessed.