According to IIA guidance, which of the following would not be a consideration for the internal audit activity (IAA) when determining the need to follow-up on recommendations?
A.
Degree of effort and cost needed to correct the reported condition.
B.
Complexity of the corrective action.
C.
Impact that may result should the corrective action fail.
D.
Amount of resources required to conduct the follow-up activities.
Internal auditors focus on risks and controls, not on whether management finds the correction costly or difficult. The fact that something is costly to fix does not reduce its risk. Therefore, this should not factor into the IAA's decision about whether to follow up.
Glime part-2 bölüm 9.7 Görev Sonuçlarının İzlenmesi;
Takip ve Görev süresi
a. Rapor edilenlerin önem derecesi
b. Düzeltici eylemin gerektirdiği çaba ve faaliyet
c. Düzeltici eylemde başarısız olunmasının yol açacağı etkiler
d. Düzeltici eylemin karmaşıklığı
e. Gereken süre
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