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IIA Internal Audit Engagement IIA-CIA-Part2 Question # 157 Topic 16 Discussion

IIA Internal Audit Engagement IIA-CIA-Part2 Question # 157 Topic 16 Discussion

IIA-CIA-Part2 Exam Topic 16 Question 157 Discussion:
Question #: 157
Topic #: 16

An internal auditor is assessing whether a vendor onboarding procedure is being followed in all business units. The procedure has been centrally designed and depicts activities and validations that must be performed at every step. Which of the following is the most suitable way to compile an internal control questionnaire?


A.

Develop statements that are based on the procedure requirements and ask respondents to select yes or no responses


B.

Develop open questions that inquire about the appropriateness and efficacy of the procedure


C.

Develop closed questions asking managers to describe the onboarding process in detail


D.

Develop multiple response questions where a respondent has to identify one correct answer out of four


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