A whistleblower notified internal audit of a conflict of interest between an organization’s employee and a major supplier. Which of the following steps should be undertaken first?
A whistleblower notified internal audit of a conflict of interest between an organization’s employee and a major supplier. Which of the following steps should be undertaken first?
The first step should be to attain an understanding of the employee’s role, responsibilities, and relationship with the supplier. This foundational step provides critical context and ensures that the internal audit team has a comprehensive picture before proceeding with actions such as interviews or notifying senior management. Without this understanding, the audit team risks taking actions based on incomplete information, which could undermine the credibility and effectiveness of the investigation.
why it is not B?
B is correct