Câu 23: CIA-PART2-2025: CIA Part 2 - Internal Audit Engagement

An internal auditor is assessing whether a vendor onboarding procedure is being followed in all business units. The procedure has been centrally designed and depicts activities and validations that must be performed at every step. Which of the following is the most suitable way to compile an internal control questionnaire?

1. A. Develop statements that are based on the procedure requirements and ask respondents to select yes or no responses. — đáp án hiện tại
2. B. Develop open questions that inquire about the appropriateness and efficacy of the procedure.
3. C. Develop closed questions asking managers to describe the onboarding process in detail.
4. D. Develop multiple response questions where a respondent has to identify one correct answer out of four.