Free IIA-CIA-PART3 Web TestEngine Demo

Q23 Single choice

Data analysis indicates that a hospital pharmacy disbursed higher levels of controlled drugs than similar pharmacies in the area. The hospital's internal auditor discusses the risk with the head of the hospital pharmacy, who believes that the risk is appropriately mitigated by controls and feels comfortable with the number of prescriptions written.

What should the auditor do next?

A
Document that the head of the pharmacy has accepted the risk and believes it is sufficiently mitigated, and conclude the risk assessment
B
Request that an independent third party re-perform the data analysis to verify the accuracy of the initial findings
C
nvestigate the risk by requesting pharmacy policies, procedures, and detailed reports
D
Add an audit of the hospital pharmacy to the annual audit plan to fully investigate the risk later in the year

IIA-CIA-PART3 Web TestEngine demo