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IIA Internal Audit Fundamentals IIA-CIA-Part1 Question # 68 Topic 7 Discussion

IIA Internal Audit Fundamentals IIA-CIA-Part1 Question # 68 Topic 7 Discussion

IIA-CIA-Part1 Exam Topic 7 Question 68 Discussion:
Question #: 68
Topic #: 7

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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