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Question : An internal audit department, that organizationally reports exclusively to the chief financial officer ( CFO ) rather than to an audit committee, is MOST likely to :
The Correct Answer is : A. have its audit independence questioned. Explanation : According to a recent ISACA benchmarking survey most internal audit departments report directly to an audit committee. However, many organizations also choose to have the internal audit department either jointly or solely report to the chief financial officer ( CFO ). In this same survey, the IS audit function almost exclusively reports directly to the director of internal audit. The IS Auditor or the internal auditor who reports to the head of an operational department would have the appearance of a compromised independence of the auditor. Generally, an auditor or IS Auditor should report one level above the reporting level of the auditee. Reporting to the CFO may not have an impact on the content of audit findings, which should normally be business-oriented and relevant as an auditor is expected to understand the business that is being audited. Taking effective action on an auditor's recommendation should be the responsibility of senior management and will not be enhanced by the fact that the audit department reports to the CFO. Follow up of the implementation of audit recommendations is always conducted by the auditor and/or by the administration department and will not be enhanced by reporting to the CFO.
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| จำนวนผู้เยี่ยมชม | : |   |
| ปรับปรุงครั้งล่าสุด | : | วันพุธที่ 7 เมษายน พ.ศ 2547 |
| ถือกำเนิด | : | วันพุธที่ 7 เมษายน พ.ศ 2547 |
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