IIA-CIA-Part2 Exam Dumps | An internal auditor used a risk and control matrix to prepare a work program for testing a software release.

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Question 179

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Question 179/191

An internal auditor used a risk and control matrix to prepare a work program for testing a software release. During the engagement planning stage, he tested the design of the release procedure as a key control and concluded that the control was not designed well. During the performance stage, he tested the operation of this control and concluded that it was implemented as designed. Which of the following statements is true regarding this scenario?

A. The test of the control design should have occurred at the performance stage.

B. The test of the operating effectiveness of the control was not necessary.

C. A risk and control matrix is not appropriate for this type of engagement.

D. The test of the operating effectiveness of the control should have occurred at the planning stage.

Correct Answer: B

If a control is found to be poorly designed during the planning stage, testing its operating effectiveness becomes redundant because even a well-implemented but poorly designed control will not achieve its intended objectives. The primary focus should be on redesigning the control to ensure it is effective in mitigating risks. Therefore, the auditor should not have proceeded to test the operational effectiveness of a control that was already deemed poorly designed.
Reference:
The Institute of Internal Auditors (IIA), International Standards for the Professional Practice of Internal Auditing (Standards)
"Auditing: A Risk-Based Approach to Conducting a Quality Audit" by Karla M. Johnstone et al.

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