CIMAPRO19-P03-1 Exam - Topic 6 Question 12 Discussion

Question

The internal audit department has just completed an investigation into the HR department's procedures relating to new staff appointments The head of HR is unhappy with the draft report prepared by the lead internal auditor The report lists several cases in which appointments were made despite the fact that one or more of the entity's formal procedures were not followed

The head of HR has complained that the internal auditor's comments do not allow for the fact that the HR department's staff members are often very busy and do not always have time to conduct every check.

The internal auditor's comments also reflect a failure to complete documents None of the omissions have led to the appointment of an unsuitable member of staff

Which TWO of the following statements reflect an appropriate response by the board of directors to this report?

Veronika · Accepted Answer

C) The board should be seen to support the internal audit and E) The members of staff responsible for these omissions should be subjected to disciplinary action

Veronika · Answer

A) Ignoring a compliance error altogether may undermine the control environment

Veronika · Answer

B) The procedures should be removed if the HR department staff believe that they are unnecessary

Veronika · Answer

D) The errors are immaterial because they did not lead to an inappropriate appointment