Exam IIA-CIA-Part1 topic 6 question 318 discussion

Actual exam question from IIA's IIA-CIA-Part1

Question #: 318
Topic #: 6

[All IIA-CIA-Part1 Questions]

Which of the following relates to the concept of due professional care?

A. An auditor attempts to obtain information needed to complete an assurance engagement but is denied access.
B. The appointment of the chief audit executive is ratified by the board.
C. An auditor demonstrates a good understanding of the steps involved in carrying out a consulting engagement.
D. The internal audit resource plan is only approved by the chief financial officer.

Show Suggested Answer

Suggested Answer: B 🗳️

by Elvoo at April 25, 2024, 8:51 p.m.

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Kozy

3 weeks, 5 days ago

Selected Answer: C

The concept of due professional care (IIA Standard 1220) refers to: Applying the care and skill expected of a reasonably prudent and competent auditor. Demonstrating competence, sound judgment, and awareness of risks. Ensuring that engagements, whether assurance or consulting, are performed diligently, following proper methodology. Therefore, when an auditor shows a strong understanding of the steps required to conduct a consulting engagement properly, it reflects due professional care, ensuring the work meets professional standards and organizational expectations.

upvoted 1 times

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83b5204

9 months, 2 weeks ago

I think it is C

upvoted 4 times

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Elvoo

1 year, 3 months ago

Why B??

upvoted 1 times

Elvoo

1 year, 1 month ago

Why not C?

upvoted 5 times

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