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Exam IIA-CIA-Part2 topic 5 question 156 discussion

Actual exam question from IIA's IIA-CIA-Part2
Question #: 156
Topic #: 5
[All IIA-CIA-Part2 Questions]

Which of the following is the most important determinant of the objectives and scope of assurance engagements?

  • A. The organizational chart, business objectives, and policies and procedures of the area to be reviewed.
  • B. The most recent risk assessment conducted by management of the area to be reviewed.
  • C. The requests of operational and senior management throughout the organization.
  • D. The preliminary risk assessment performed by internal auditors planning the engagement.
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Suggested Answer: D 🗳️
by emtofid at Sept. 9, 2024, 7:43 p.m.

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emtofid
11 months, 2 weeks ago
Selected Answer: D
The preliminary risk assessment helps identify key areas of concern, prioritizes risks, and ensures that the engagement focuses on the most significant risks that could impact the organization.
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