Learn the key factor internal auditors must emphasize when developing recommendations to address control deficiencies. Expert explanation of this important IIA-CIA-Part2 exam concept.
Table of Contents
Question
When developing recommendations to address deficiencies, the internal auditor should place the greatest emphasis on which of the following?
A. The effect of possible consequences that will convince management to take a corrective action.
B. The specific suggestions regarding which actions should be taken to eliminate deficiencies in controls.
C. The role of compensating controls that need to function properly in case primary controls fail.
D. The reasons why the observed conditions occurred or potentially could occur.
Answer
B. The specific suggestions regarding which actions should be taken to eliminate deficiencies in controls.
Explanation
When developing recommendations to address deficiencies, an internal auditor should place the greatest emphasis on providing specific suggestions regarding which actions should be taken to eliminate the deficiencies in controls (Choice B).
The core purpose of an internal auditor’s recommendations is to give management clear, actionable guidance on how to remediate identified control weaknesses and issues. Detailed recommendations on the exact steps needed to strengthen the control environment will be most useful to management and most effective in driving the necessary changes and improvements.
While the other points have some relevance, they are secondary considerations:
- Convincing management to take corrective action (Choice A) is important, but should follow from compelling, well-reasoned recommendations rather than being the primary emphasis.
- Compensating controls (Choice C) can help mitigate risks from control failures but don’t eliminate the underlying deficiencies that the auditor’s recommendations should target.
- Understanding the root causes of the issues (Choice D) provides helpful context but is not as critical as giving tangible suggestions to fix the problems.
In summary, an internal auditor’s recommendations should focus first and foremost on providing management with specific, practical actions to directly address and eliminate the identified control deficiencies. Clear, actionable recommendations maximize the impact and value internal audit delivers to the organization.
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.