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IIA-CIA-Part2 Exam - Question 151


A report prepared by the internal audit activity contains several observations that disclose proprietary information regarding the organization's manufacturing process. According to the International Professional Practices Framework, which of the following is the appropriate treatment for this report?

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Correct Answer: AB

According to the International Professional Practices Framework, when a report prepared by the internal audit activity contains proprietary information that may risk inappropriate disclosure, the best practice is to limit the distribution of that report to those who need to know the information. Distributing the report only to the board would minimize the risk of this sensitive information being disclosed more widely than necessary, thereby protecting the organization's proprietary information effectively.

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hshokryOption: B
May 1, 2024

why B?