Which of the following statements best illustrates why internal auditors assess soft controls?

Which of the following statements best illustrates why internal auditors assess soft controls?
A . Assessing soft controls are an effective method of assessing risk related to personnel.
B . Assessing soft controls, as opposed to hard controls, makes it easier to evaluate operating effectiveness.
C . Assessing soft controls can help internal auditors in undertaking root-cause analysis.
D . Assessing soft controls provides more objective information than assessing hard controls.

View Answer

Answer: C

Explanation:

Assessing soft controls can help internal auditors in undertaking root-cause analysis because soft controls, such as corporate culture and employee behavior, often provide insights into the underlying causes of observed deficiencies. By evaluating these soft controls, auditors can identify why certain hard controls may be failing and what might be influencing employee actions and attitudes, thus facilitating a more effective audit.

Reference: The Institute of Internal Auditors (IIA) guidance on behavioral and cultural audits and risk management practices.