Which of these access roles would you assign to the internal audit manager of a public company?

The role that would typically be assigned to the internal audit manager of a public company is read-only access. This is because the internal audit manager's responsibilities often include overseeing and reviewing various processes, controls, and compliance measures within the organization. Granting read-only access allows the audit manager to examine necessary documentation, reports, and systems without the ability to alter any data, which helps ensure the integrity of the information being audited.

In a public company, the internal audit function plays a crucial role in evaluating the effectiveness of internal controls and ensuring compliance with regulations. Therefore, it is vital for the audit manager to have sufficient access to review essential information while maintaining a degree of separation from operational activities that could present a conflict of interest or compromise data integrity.

Assigning a more privileged role, such as administration or manager, could lead to potential conflicts of interest since these roles often have the ability to modify or manage data. The creator role would imply the ability to develop or initiate new data, which may not be appropriate for an internal audit manager focused on evaluation rather than data creation. This careful balance helps maintain unbiased oversight in the organization’s internal controls and audit processes.