Answer (D) is correct . Six issues should be addressed by the internal auditor when performing a privacy engagement:? (1)?compliance with governmental mandates, (2) protection of personal information from both unauthorized intrusion and misuse by those who have authorized access, (3) balancing of privacy with the need to allow appropriate and prompt availability of personal information to legitimate users, (4) documentation of compliance with privacy and other legal requirements, (5)?whether the benefits of security arrangements exceed the costs, and (6) the ethical imperative for the internal auditors to maintain the confidentiality of private information. Privacy engagements address the security of personal information, not its accuracy.
Answer (A) is incorrect because It is an issue that the internal auditor should address when performing a privacy engagement.
Answer (B) is incorrect because It is an issue that the internal auditor should address when performing a privacy engagement.
Answer (C) is incorrect because It is an issue that the internal auditor should address when performing a privacy engagement.
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