Learn what types of additional evidence sources, such as corroborating interviews or external audit reports, can bolster an internal auditor’s conclusion that was not adequately supported by their initial testing.
Table of Contents
Question
An engagement supervisor found that an internal auditor’s conclusion was not adequately supported by testing. Which of the following additional sources of evidence would most likely enable the supervisor to accept the conclusion?
A. Management of the area under review has accepted the auditor’s conclusion.
B. There is interview evidence that supports the internal auditor’s conclusion.
C. Monitoring performed by management of the area under review produced similar results as the auditor’s tests.
D. The organization’s external auditors have reported a similar conclusion.
Answer
The best additional source of evidence that would most likely enable the engagement supervisor to accept the internal auditor’s conclusion is:
D. The organization’s external auditors have reported a similar conclusion.
Explanation
If the organization’s external auditors, who are independent third parties, have come to a similar conclusion as the internal auditor, that provides strong corroborating evidence to support the internal auditor’s finding. External auditors follow their own rigorous testing and evidence gathering procedures, so a matching conclusion from them significantly bolsters the internal auditor’s results.
The other answer choices are less convincing:
A. Management accepting the conclusion doesn’t necessarily mean it is well-supported by evidence. Management could have non-audit reasons for agreeing.
B. Interview evidence can be useful but is generally considered less reliable than more objective evidence sources. It alone likely wouldn’t be sufficient.
C. While similar results from management’s monitoring provides some support, it is still an internal source like the original auditor’s work. The external auditor’s independent conclusion is stronger.
Therefore, a similar finding from the external auditors is the best additional evidence to enable the supervisor to accept the internal auditor’s initial conclusion that lacked adequate support from their testing. The external view provides a highly credible cross-check.
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