Certified Internal Auditor (CIA) Part 3: Business Knowledge for Internal Auditing — Question 249

Which of the following controls would enable management to receive timely feedback and help mitigate unforeseen risks?

Answer options

• A. Measure product performance against an established standard.
• B. Develop standard methods for performing established activities.
• C. Require the grouping of activities under a single manager.
• D. Assign each employee a reasonable workload.

Correct answer: A

Explanation

The correct answer, A, allows management to compare actual performance to a set standard, providing timely insights into potential risks. Options B, C, and D focus on procedural consistency and workload management, which do not directly facilitate immediate feedback on performance or risk assessment.