Exam IIA-CIA-Part2 topic 2 question 65 discussion

Actual exam question from IIA's IIA-CIA-Part2

Question #: 65
Topic #: 2

Which of the following conclusions would be appropriate for a beginning auditor performing an audit of a payroll department?

A. Employee taxes have been deducted at the correct rates, and the taxes have been forwarded to the appropriate government agency.
B. Although there is insufficient segregation of duties, the impact is mitigated by compensating controls.
C. The payroll computer system should be replaced.
D. The payroll department staff has the appropriate level of skills.

Show Suggested Answer

Suggested Answer: A 🗳️

by coto at June 13, 2020, 10:52 p.m.

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John1237

12 months ago

Some compliance checks do not require special skills.

upvoted 1 times

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Mmadooouh

1 year, 3 months ago

Why not "D" as it does not need experience to determine if the skills is appropriate or not!? you just need to check the background of employees

upvoted 1 times

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Chance

2 years, 4 months ago

Its a conclusion while others are findings and recommendations.

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coto

2 years, 8 months ago

now I got it, the question is about the objetive you should chase as an auditor, the wrong ones are not logical objetives

upvoted 4 times

WZ

2 years, 7 months ago

and the question is also saying what a beginner auditor would find. "A" is the only black and white option. All the rest require judgment that would require an experienced auditor.

upvoted 8 times

Prossyn

1 year, 9 months ago

Most appropriate explanation

upvoted 1 times

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coto

2 years, 8 months ago

shouldn't the auditor expect irregularities first, I don't understand

upvoted 1 times

Tibrewal

1 year, 3 months ago

Golden rule - Internal Auditors are watchdog and not Blood Hounds.

upvoted 1 times

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