Exam IIA-CIA-Part2 Topic 3 Question 65 Discussion

Actual exam question for IIA's IIA-CIA-Part2 exam
Question #: 65
Topic #: 3
An internal auditor wants to assess whether the organization's governing body was involved in strategic decisions for the use of social media. What could provide the most relevant evidence?

Suggested Answer: A Vote an answer

Comprehensive and Detailed Explanation:
The governing body (board of directors) is responsible for strategic oversight. The most relevant evidence of their involvement in strategic social media decisions would be board meeting minutes (A), as these formally document discussions, approvals, and resolutions on strategic topics. Budget reports (B) reflect financial allocations but not governance involvement. Marketing plans (C) and procedures manuals (D) reflect management's role in execution, not the board's strategic oversight. According to IIA guidance on governance assessments (Standard 2110), auditors should look at evidence of board-level involvement in significant strategic initiatives. Thus, meeting minutes are the strongest and most direct evidence of governance participation in strategic decisions on social media use.

by Maud at Oct 29, 2025, 05:11 AM

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