To meet the governance-related expectations of management under SOX,an organization's internal audit department needs to be all of the following except
A)independent
B)objective
C)technically qualified
D)designers of test data

Question

Quizplus · Accepted Answer

Internal audit departments are responsible for providing assurance that governance and control processes are being followed properly. While they may use test data to check whether internal controls are working as intended, they are not typically responsible for designing this data. Therefore, option D is the correct answer. Options A, B, and C are all characteristics that an internal audit department should possess to fulfill its responsibilities under SOX.

To Meet the Governance-Related Expectations of Management Under SOX,an Organization's