IIA-CIA-Part2 Exam Dumps | An internal auditor was assigned to review controls in the accounts payable function. Most of tie accounts

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Question 193/229

An internal auditor was assigned to review controls in the accounts payable function. Most of tie accounts payable processes are performed by a third-party service provider. The auditor included in the audit report a number of control deficiencies involving processes performed by the service provider. The service provider requested a copy of the report Which of Vie following would be the most appropriate response from the chief audit executive (CAE)?

A. The CAE would automatically sand a copy of the report to the service provider as many of the findings relate to Via area managed by the service provider

B. The CAE may distribute the report to tie service provider at no cost, after consulting with legal counsel and tie chief compliance officer

C. The CAE may provide a copy of the audit report to the service provider If an agreement & signed and the service provider agrees to reimburse the cost of the audit D, The CAE should benchmark with other organization in the industry by consorting with colleagues and distribute the report only I it is an acceptable practice m the industry

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Question 193/229

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