Câu 37: IIA-CIA-PART2: Certified Internal Auditor - Part 2 Conducting the Internal Audit Engagement

During an audit of a major metropolitan museum, an auditor was unable to locate selected items from the museum's collection. The director of the museum informed the auditor that the upcoming replacement of the museum's inventory tracking system would address the auditor's concerns. What follow-up activity should the auditor propose?

1. A. Receive periodic feedback from museum staff regarding the status of the system implementation.
2. B. Monitor the system implementation and schedule a follow-up review once the new system is in place.
3. C. Determine whether the items are indeed missing and assess the ability of the new system to remedy the problem. — đáp án hiện tại
4. D. Schedule an audit of the museum's security systems to determine if theft is a problem.