Where does an internal auditor typically spend most of his time auditing today?

Where does an internal auditor typically spend most of his time auditing today?
A . People
B. Process
C. Technology
D. Infrastructure

View Answer

Answer: B

Explanation:

According to, page 9, one of the current trends in auditing, risk management and compliance is “shifting from auditing people to auditing processes”. This means that internal auditors focus more on how well an organization’s processes are designed and implemented to achieve its objectives and manage its risks.