Free IIA-CIA-PART3 Web TestEngine Demo

Q65 Single choice

An internal audit team performed an assurance engagement of the organization's IT security. The audit team found significant flaws in the design and implementation of the internal control framework. IT department managers often disagreed with the audit team on the significance of the findings, claiming that the controls in place partly mitigated the risks.

Which of the following should be included when communicating the engagement results to senior management?

A
All the correspondence exchanged between the audit team and IT department demonstrating the disagreement
B
The audit team's findings and the IT department's opinion
C
Only the audit team's findings and the reasons they require immediate action from senior management
D
Only the findings that were agreed upon between the audit team and the IT department

IIA-CIA-PART3 Web TestEngine demo