An Internal Auditor Has Been Assigned to Facilitate a Risk

question 123

Multiple Choice

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?

• A) Express an opinion on the participants' inputs and conclusions as the assessment progresses.
• B) Provide appropriate techniques and guidelines on how the exercise should be undertaken.
• C) Evaluate and report on all issues that may be uncovered during the exercise.
• D) Screen and vet participants so that the most appropriate candidates are selected to participate in the exercise.

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Definitions:

Time Wages

A system of compensation based on the amount of time an employee works, usually expressed as an hour rate.