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Exam IIA-CIA-Part2 topic 5 question 349 discussion

Actual exam question from IIA's IIA-CIA-Part2
Question #: 349
Topic #: 5
[All IIA-CIA-Part2 Questions]

In which of following scenarios is the internal auditor performing benchmarking?

  • A. The auditor compares information from one period with the same information from the prior period.
  • B. The auditor compares new information to his general knowledge of the organization.
  • C. The auditor compares information he collected with similar information from another source.
  • D. The auditor compares expected outcomes with actual results.
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Suggested Answer: C 🗳️
by emtofid at Sept. 17, 2024, 5:38 p.m.

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Elvoo
6 months, 4 weeks ago
Option A refers to trend analysis, which compares information across different time periods.
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emtofid
8 months ago
Selected Answer: C
Benchmarking involves comparing an organization's processes, performance, or metrics with those of similar organizations or industry standards to evaluate relative performance and identify areas for improvement.
upvoted 3 times
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