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Question 57 - IIA-CIA-Part2 discussion

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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.
Answers
A.
Recommend additional segregation-of-duty reviews.
B.
Recommend appropriate awareness training for all finance department staff.
Answers
B.
Recommend appropriate awareness training for all finance department staff.
C.
Recommend rotating finance staff in this area.
Answers
C.
Recommend rotating finance staff in this area.
D.
Recommend that management address these concerns immediately.
Answers
D.
Recommend that management address these concerns immediately.
Suggested answer: B

Explanation:

When employees continue to violate segregation-of-duty controls despite previous recommendations, the most effective approach is to recommend appropriate awareness training. This training can help employees understand the importance of these controls and how to comply with them, addressing the root cause of the violations.

Reference: = IIA Standard 2130 - Control and IIA Practice Guide: ''Auditing Segregation of Duties''.

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asked 18/09/2024
Mohammad Sameer
37 questions
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