IIA-CIA-Part2 Exam Dumps | During a previous audit engagement, an internal auditor recommended that management implement a whistleblowing

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Question 3/295

During a previous audit engagement, an internal auditor recommended that management implement a whistleblowing process. During follow-up, the auditor discovered that the process has been outsourced.
Which of the following is the most appropriate response for the internal auditor?

A. Insist on establishing an internal whistleblowing process, as originally recommended, because this is a key control.

B. Review the agreement with the third-party service provider and ensure that appropriate controls are in place.

C. Raise the issue to a higher level of management, as outsourcing the process was not previously discussed or agreed upon.

D. Take no action, as management has accepted the risk of moving to a third party for this whistleblowing process.

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