Which of the following is NOT a focus or consideration of an internal audit?

Which of the following is NOT a focus or consideration of an internal audit?
A . Certification
B . Design
C . Costs
D . Operational efficiency

View Answer

Answer: A

Explanation:

In order to obtain and comply with certifications, independent external audits must be performed and satisfied. Although some testing of certification controls can be part of an internal audit, they will not satisfy requirements.