Which of the following is the role of an internal auditor in an organization?
A) To establish the controls for the organization
B) To write the code of ethical business conduct for the organization
C) To test the system of internal controls in order to attest that there are no material weaknesses
D) To assist management with the evaluation of internal controls currently in place

Question

Quizplus · Accepted Answer

The role of an internal auditor is to assist management with the evaluation of internal controls currently in place. While internal auditors may provide input on control design and ethical conduct, their primary role is to assess and test existing controls to ensure they are operating effectively and efficiently. Option A is typically the responsibility of management and Option B may involve input from various stakeholders. Option C is a potential outcome of the internal audit testing process, but it is not the primary purpose of the internal auditor's role.

Which of the Following Is the Role of an Internal