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IIA Internal Audit Fundamentals IIA-CIA-Part1 Question # 93 Topic 10 Discussion

IIA Internal Audit Fundamentals IIA-CIA-Part1 Question # 93 Topic 10 Discussion

IIA-CIA-Part1 Exam Topic 10 Question 93 Discussion:
Question #: 93
Topic #: 10

At a construction company, supervisors are entitled to bonus payments if there are no safety rule violations on their teams. There are several channels available for workers to report accidents and violations, and all reported violations are investigated. Bonus payment calculations are approved by managers and the head of safety. Which of the controls best addresses the risk that supervisors will conceal accidents on their teams in order to receive the bonus?


A.

The investigation of all reported violations


B.

The authorization process for bonus calculations


C.

The variety of reporting channels


D.

The presence of safety rules


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