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Exam IIA-CIA-Part2 topic 5 question 164 discussion

Actual exam question from IIA's IIA-CIA-Part2
Question #: 164
Topic #: 5
[All IIA-CIA-Part2 Questions]

An organization has a mature control environment but limited internal audit resources. Given this scenario, on which of the following should the internal auditors focus their testing?

  • A. Detective compensating controls.
  • B. Preventive compensating controls.
  • C. Detective key controls.
  • D. Preventive key controls.
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Suggested Answer: D 🗳️

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emtofid
2 months, 1 week ago
if the org have a mature control envi does that not indicate that preventive controls are in place, why not focus on preventive compensating controls just incase the preventive key controls fails. Answer might be B.
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