Câu 22: CIA-PART2-2025: CIA Part 2 - Internal Audit Engagement

An organization established new procedures to ensure that its supply chain is not disrupted due to supplier shortages or delays. The procedures require departments to perform quarterly risk assessments that identify potential weaknesses in the supply chain. The internal audit function will perform an assurance engagement on the organization's implementation of the new supply chain procedures. Which of the following actions would support the engagement objective?

1. A. Determine whether suppliers are qualified to meet the organization's vendor standards.
2. B. Determine whether suppliers deliver materials that meet the organization's quality requirements.
3. C. Determine whether suppliers deliver required materials to the organization within specified time periods. — đáp án hiện tại
4. D. Determine whether suppliers are properly certified to provide the requested materials.