Exam IIA-CIA-Part2 All QuestionsBrowse all questions from this exam
Question 145

During an audit of an ethics program, which of the following procedures are most appropriate to evaluate the effectiveness of the program?

Testing whether corrective actions taken on involved parties breaching the ethics program are adequate.

Testing whether all employees are mandated through policy to comply with the ethics program.

Testing whether all employees are required to confirm in writing their compliance with the ethics program.

Testing through surveys employee's level of understanding and commitment to the ethics program.

    Correct Answer: B

    To evaluate the effectiveness of an ethics program, it is crucial to assess both if corrective actions for breaches are adequate and if employees understand and are committed to the program. This involves not only verifying that actions are taken when breaches occur (procedure 1) but also gauging employees' understanding and commitment through surveys (procedure 4), making '1 and 4 only' the most appropriate procedures.

Discussion
Sangy_joOption: A

Why not A?

KonradK

Auditors simply cannot always test on the full population and that's why sampling comes in handy. Please read the question and then answers.