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How should an internal auditor approach preparing a detailed risk assessment during engagement planning?
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Question 322 - IIA-CIA-Part2 discussion

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Which of the following sources of testimonial evidence would be considered the most reliable regarding whether a process is effectively performed according to its design?

A.
The person responsible for performing the task
Answers
A.
The person responsible for performing the task
B.
Two or more people that work in the area
Answers
B.
Two or more people that work in the area
C.
The supervisor in charge of the process
Answers
C.
The supervisor in charge of the process
D.
The manager that wrote the steps to be followed
Answers
D.
The manager that wrote the steps to be followed
Suggested answer: C

Explanation:

The most reliable source of testimonial evidence regarding whether a process is effectively performed according to its design would be the supervisor in charge of the process. This is because supervisors are typically responsible for overseeing the day-to-day operations and ensuring that processes are followed correctly. They have a comprehensive understanding of the process and can provide valuable insights into its effectiveness and adherence to design. The reliability of evidence increases with the proximity of the individual to the process in question and their role in ensuring compliance and performance.

Reference: IIA's Global Technology Audit Guide (GTAG) -- Testimonial Evidence.

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asked 18/09/2024
JIMMY GIOVANNY VARGAS TERAN
35 questions
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