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IIA Internal Audit Engagement IIA-CIA-Part2 Question # 185 Topic 19 Discussion

IIA Internal Audit Engagement IIA-CIA-Part2 Question # 185 Topic 19 Discussion

IIA-CIA-Part2 Exam Topic 19 Question 185 Discussion:
Question #: 185
Topic #: 19

An internal auditor notes that employees continue to violate segregation-of-duty controls in several areas of the finance department, despite previous audit recommendations. Which of the following recommendations is the most appropriate to address this concern?


A.

Recommend additional segregation-of-duty reviews.


B.

Recommend appropriate awareness training for all finance department staff.


C.

Recommend rotating finance staff in this area.


D.

Recommend that management address these concerns immediately.


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