Câu 4: IIA-CIA-PART1: Certified Internal Auditor - Part 1 The Internal Audit Activitys Role in Governance Risk and Control

During an interview with a data-entry clerk in the human resources department, an internal auditor recognizes a potentially significant weakness with a database system used to track employee performance ratings. Which of the following actions should the auditor take after discovering the weakness?

1. A. Schedule a series of follow-up interviews with the data-entry clerk.
2. B. Avoid either directly or indirectly confronting the data-entry clerk about the system weakness.
3. C. Question the data-entry clerk indirectly to help obtain more factual information about the weakness. — đáp án hiện tại
4. D. Immediately document the weakness and write a report to the data-entry clerk's superior.