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Exam IIA-CIA-Part2 topic 5 question 243 discussion

Actual exam question from IIA's IIA-CIA-Part2
Question #: 243
Topic #: 5
[All IIA-CIA-Part2 Questions]

An internal auditor was assigned to assess the risks related to the oil dispatch process. The auditor visited the oil dispatch facilities, met the manager responsible for oil sales, saw oil being loaded onto railway carriers, and talked to employees involved in the process. Which of the following best describes these audit testing methods?

  • A. Obtaining documentary evidence and performing questioning.
  • B. Conducting interviews and performing analytical procedures.
  • C. Performing onsite inspection and obtaining physical evidence.
  • D. Conducting physical observation and obtaining testimonial evidence.
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Suggested Answer: D 🗳️
by emtofid at Sept. 11, 2024, 6:03 p.m.

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emtofid
11 months, 1 week ago
Selected Answer: D
Answer is D
upvoted 3 times
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