Câu 300: IIA-CIA-PART1: Certified Internal Auditor - Part 1 The Internal Audit Activitys Role in Governance Risk and Control

An internal auditor is finalizing an audit report on the effectiveness of the organization's overall system of internal control. Several audit tests were performed, and the only issue identified was that the CEO frequently asks employees to make exceptions or bypass the organization's standard written policies and procedures. Which of the following conclusions is most appropriate for the auditor to report?

1. A. The auditor should indicate that the system of internal control is not effective. — đáp án hiện tại
2. B. The auditor should indicate that the system of internal control is generally effective, except for the minor issue identified.
3. C. The auditor should indicate that the system of internal control is effective.
4. D. The auditor cannot express a conclusive opinion in the audit report.