According to IIA guidance, which of the following would be a primary reason for an internal auditor to test the organization's IT contingency plan?
According to IIA guidance, which of the following would be a primary reason for an internal auditor to test the organization's IT contingency plan?
A primary reason for an internal auditor to test the organization's IT contingency plan is to ensure that adequate controls exist to prevent any significant business interruptions. The IT contingency plan aims to provide a framework to effectively respond to and manage disruptions in IT services, minimizing their adverse impact on business operations. Testing these plans helps validate that the controls in place are sufficient to maintain continuity of critical IT services during disruptions.
A. To ensure that adequate controls exist to prevent any significant business interruptions. According to IIA (Institute of Internal Auditors) guidance, a primary reason for an internal auditor to test the organization's IT contingency plan is to ensure that adequate controls are in place to prevent any significant business interruptions. The IT contingency plan is designed to provide a framework for the organization to respond effectively to disruptions in IT services and minimize the impact on business operations. By testing the plan, the internal auditor can assess whether the controls and strategies outlined in the plan are sufficient to address potential disruptions and ensure the continuity of critical IT services.
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