Certified Internal Auditor (CIA) Part 3: Business Knowledge for Internal Auditing — Question 236

Which of the following should software auditors do when reporting internal audit findings related to enterprisewide resource planning?

Answer options

• A. Draft separate audit reports for business and IT management.
• B. Connect IT audit findings to business issues.
• C. Include technical details to support IT issues.
• D. Include an opinion on financial reporting accuracy and completeness.

Correct answer: A

Explanation

The correct answer is A because drafting separate reports allows for tailored communication that addresses the specific interests and concerns of business and IT management. Options B, C, and D, while important, do not emphasize the need for separate reporting, which is crucial for clarity and focus in audit findings.