Learn the next step an internal auditor should take after being assigned to lead an audit of identity and access management. Prepare for the IIA CIA Part 2 certification exam with this detailed explanation and expert guidance.
Table of Contents
Question
After being assigned to lead an internal audit of identity and access management, which of the following should be the auditor’s next step?
A. Assess the process-level risks associated with the identity and access management business area.
B. Document the scope and objectives of the audit and communicate them to management of the area under review.
C. Understand why the audit of identity and access management was included on the annual internal audit plan.
D. Estimate the number of hours required to complete the audit and assign audit staff accordingly.
Answer
After being assigned to lead an internal audit of identity and access management, the next step the internal auditor should take is:
B. Document the scope and objectives of the audit and communicate them to management of the area under review.
Explanation
Once an internal auditor has been assigned to lead an audit engagement, it is crucial that they clearly document and communicate the audit’s scope and objectives before proceeding with other audit activities. The scope outlines the boundaries of the audit, specifying which business processes, systems, time periods, and locations will be included. The objectives define the purpose and goals the audit aims to achieve, such as assessing risks, evaluating controls, and identifying improvement opportunities.
Documenting the scope and objectives ensures the audit has a well-defined plan and aligns with the expectations of senior management and the board. Communicating this information to the management of the area under review helps establish a collaborative relationship, sets expectations, and allows management to provide insights and prepare necessary documentation.
The other options, while important audit activities, are not the most appropriate next step:
A) Assessing process-level risks should be done after the scope and objectives are defined, as part of the risk assessment phase of the audit.
C) Understanding why the audit was included in the annual plan is important context, but documenting scope and objectives takes priority after the audit assignment.
D) Estimating hours and assigning staff are project management activities that should follow defining the scope and objectives.
In summary, documenting and communicating a clear scope and objectives is the crucial next step for an internal auditor after receiving an audit assignment, as it sets the foundation for an effective and efficient audit engagement.
IIA-CIA-Part2 certification exam assessment practice question and answer (Q&A) dump including multiple choice questions (MCQ) and objective type questions, with detail explanation and reference available free, helpful to pass the IIA-CIA-Part2 exam and earn IIA-CIA-Part2 certification.