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 234/295

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.

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Question 234/295

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