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IIA-CIA-Part2 Exam - Question 301


An internal auditor uses a data query tool in the purchasing process to review the vendor master file for authorizations. Which of the following describes the control objective likely being tested?

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Correct Answer: A

When an internal auditor uses a data query tool to review the vendor master file for authorizations, the control objective likely being tested is effectiveness. This involves ensuring that controls are functioning as intended to verify that only authorized vendors are included in the master file and that unauthorized changes or additions are adequately prevented and detected.

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8aaab27Option: A
Jul 18, 2024

When an internal auditor uses a data query tool to review the vendor master file for authorizations, the control objective likely being tested is the effectiveness of the control. This involves ensuring that the control is operating as intended and achieving its objective, such as verifying that only authorized vendors are in the master file and that unauthorized changes or additions are not made