An internal auditor is trying to assess control risk and the effectiveness of an organization's internal controls. Which of the following audit procedures would not provide assurance to the auditor on this matter?
A) Interviewing the organization's employees.
B) Observing the organization's operations.
C) Reading the board's minutes.
D) Inspecting manuals and documents.

Question

Quizplus · Accepted Answer

Reading the board's minutes provides information on decisions and discussions at the board level but does not directly assess the effectiveness of internal controls.

An Internal Auditor Is Trying to Assess Control Risk and the Effectiveness