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Exam IIA-CIA-Part1 topic 1 question 35 discussion

Actual exam question from IIA's IIA-CIA-Part1
Question #: 35
Topic #: 1
[All IIA-CIA-Part1 Questions]

If an engagement client's operating standards are vague and thus subject to interpretation, the auditor should:

  • A. Seek agreement with the client as to the standards to be used to measure operating performance.
  • B. Determine best practices in the area and use them as the standard.
  • C. Interpret the standards in their strictest sense because standards are otherwise only minimum measures of acceptance.
  • D. Omit any comments on standards and the client's performance in relationship to those standards, because such an analysis would be meaningless.
Show Suggested Answer Hide Answer
Suggested Answer: A 🗳️
by alien5 at Aug. 26, 2023, 7:34 p.m.

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alien5
8 months, 3 weeks ago
Why not B
upvoted 1 times
021070e
2 weeks, 6 days ago
B is not the IA responsibility, he can recommend it but first he needs to get the management response
upvoted 1 times
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A (35%)
C (25%)
B (20%)
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