An internal auditor has been assigned to facilitate a risk and control self-assessment for the finance group. Which of the following is the most appropriate role that she should assume when facilitating the workshop?
An internal auditor has been assigned to facilitate a risk and control self-assessment for the finance group. Which of the following is the most appropriate role that she should assume when facilitating the workshop?
The most appropriate role for an internal auditor facilitating a risk and control self-assessment workshop is to provide appropriate techniques and guidelines on how the exercise should be undertaken. This ensures that the participants understand the process and can effectively assess risks and controls. Expressing opinions on participants' inputs, evaluating and reporting on issues, or screening participants are not facilitation roles but rather evaluative, operational, or administrative roles that could compromise the objectivity or effectiveness of the facilitation process.
WHY B?