Free IIA-CIA-PART2 Web TestEngine Demo

Q62 Single choice

An internal auditor was reviewing the procurement department's tender documentation for completeness.
He documented all discrepancies, but the procurement manager disagreed with his findings. Upon further review, the internal auditor noted that all discrepancies had been corrected in the tender database.

Which of the following courses of action would have prevented this situation?

A
The auditor should have ensured the preservation of audit evidence by taking screenshots or extracting tender documents.
B
The auditor should have extracted a list of logs and identified any actions that were executed in the database during the audit.
C
The auditor should have instructed procurement workers that changes to the database during the course of the audit were strictly forbidden.
D
The internal auditor should have created a more thorough work program, which would address audit criteria and potential causes in more detail.

IIA-CIA-PART2 Web TestEngine demo