Management is beginning to take corrective action on personnel department deficiencies reported during the last internal audit. According to the IIA's Standards, the internal auditor should:
A) Oversee the corrective action.
B) Postpone the next audit of the personnel department until the corrective action is completed.
C) Refrain from judging whether the corrective action will remedy the deficiencies.
D) Follow up to see that the corrective action satisfies the audit recommendations.

Question

Quizplus · Accepted Answer

According to the IIA's Standards, the internal auditor should follow up to ensure that the corrective action taken satisfies the audit recommendations. This helps to ensure that the deficiencies have been addressed and the personnel department is operating effectively. The internal auditor should not oversee the corrective action or judge whether it will remedy the deficiencies, as these responsibilities belong to management. Postponing the next audit until the corrective action is completed may also not be the best choice, as it may delay necessary improvements and monitoring of progress.

Management Is Beginning to Take Corrective Action on Personnel Department