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Exam IIA-CIA-Part2 All Questions

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Exam IIA-CIA-Part2 topic 5 question 376 discussion

Actual exam question from IIA's IIA-CIA-Part2
Question #: 376
Topic #: 5
[All IIA-CIA-Part2 Questions]

During an assurance engagement, it was discovered that cooling water from production facilities was being pumped to a local lake without being filtered. Local management acknowledged the environmental violation, claimed it was an accident, and committed to an immediate response. A few weeks later, the chief audit executive (CAE) received an anonymous call and learned that nothing had changed at the production site. Which of the following is the most appropriate next step for the CAE to take?

  • A. Ensure that a follow-up audit engagement is included in the next annual internal audit plan.
  • B. Escalate the issue to the board, as it is an intolerable environmental risk.
  • C. Request local management to demonstrate outcomes of corrective actions.
  • D. Investigate whether it is possible to identify the anonymous whistleblower for more questioning.
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Suggested Answer: C 🗳️

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emtofid
4 months, 2 weeks ago
Selected Answer: C
Requesting proof of corrective actions allows the CAE to verify if the situation has improved and to assess whether further steps are needed. Maybe C
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