Which of the following audit procedures would not provide assurance to the auditor on this matter?

exams IIA-CIA-Part3-3P V1 IIA-CIA-Part3-3P exam 0 Comments

An internal auditor is trying to assess control risk and the effectiveness of an organization’s internal controls .

Which of the following audit procedures would not provide assurance to the auditor on this matter?
A . Interviewing the organization’s employees.
B . Observing the organization’s operations.
C . Reading the board’s minutes.
D . Inspecting manuals and documents.

Answer: C