An internal auditor is examining the organization ' s internal control processes. Which of the following would the auditor do to test the reliability of a customer database1?
A.
Perform a site visit to see whether the organization ' s servers are operational
B.
Interview end users to determine whether they understand how to use the database information
C.
Determine whether policies are in place on how to use the database information
D.
Review for indications of potential issues with the database information
An internal auditor ' s primary role is to evaluate and improve the effectiveness of risk management, control, and governance processes. To test the reliability of a customer database, the auditor would focus on identifying potential issues that could affect the accuracy and completeness of the data. This involves reviewing records, reports, and conducting data analysis to identify anomalies, inconsistencies, or patterns that suggest problems with the data. This step directly assesses the reliability of the database, which is crucial for ensuring that the information is accurate and reliable.
Institute of Internal Auditors (IIA) Standards: Performance Standards 2320: Analysis and Evaluation
Internal Audit Manual: Data Integrity and Database Auditing Techniques
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