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Question 351 - IIA-CIA-Part2 discussion

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An internal auditor has been asked to join a project team to help design controls in a software application to address specific risks that have been identified by the team Which of the following actions is most appropriate for the internal auditor to perform?

A.
Facilitate a control assessment to ensure all application risks were appropriately identified
Answers
A.
Facilitate a control assessment to ensure all application risks were appropriately identified
B.
Advise the project team on how to develop effective controls
Answers
B.
Advise the project team on how to develop effective controls
C.
Direct the project team to implement the appropriate controls within the software application
Answers
C.
Direct the project team to implement the appropriate controls within the software application
D.
Provide assurance that the design of the controls will mitigate the identified application risks
Answers
D.
Provide assurance that the design of the controls will mitigate the identified application risks
Suggested answer: B

Explanation:

When an internal auditor is asked to join a project team to help design controls in a software application, the most appropriate action is to advise the project team on how to develop effective controls. This advisory role ensures that the internal auditor provides expert guidance on control design without becoming directly responsible for implementation, maintaining their independence and objectivity. This approach allows the internal auditor to contribute valuable insights while ensuring that controls are properly integrated into the application.

Reference: IIA Standard 2120: Risk Management IIA Practice Guide: Information Technology Controls

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asked 18/09/2024
Matthew Wunder
42 questions
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