IIA Essentials of Internal Auditing IIA-CIA-Part1 Question # 189 Topic 19 Discussion

IIA Essentials of Internal Auditing IIA-CIA-Part1 Question # 189 Topic 19 Discussion

IIA-CIA-Part1 Exam Topic 19 Question 189 Discussion:
Question #: 189
Topic #: 19

A manufacturing organization's chief audit executive (CAE) was approached by the head of security from one of the manufacturer's third party suppliers The head of security requested internal audit records from a recent audit engagement involving the third-party supplier The head of security believed those records contained information that would enable to identify employees of the third-party supplier who may be involved m fraudulent activities What is the most appropriate course of action for the CAE?


A.

Obtain approval from the manufacturer's audit committee regarding the release of audit records


B.

Release the records but first remove all data regarding the manufacturing organization s internal actions and procedures


C.

Deny access to the records as the third party supplier s security learn should be able to investigate then own employees.


D.

Consult with the manufacturer's senior management to determine whether releasing tie records would be appropriate


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