Exam IIA-CIA-Part1 topic 6 question 442 discussion

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

Question #: 442
Topic #: 6

When planning an assurance engagement in a sales department, an internal auditor wants to obtain a general understanding of the sales returns statuses by reviewing the sales return files in the IT system. Which of the following competencies is important for the internal auditor to conduct this task?

A. Data analytics.
B. Risk assessment.
C. Information gathering.
D. Organizational behavior awareness.

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Suggested Answer: A 🗳️

by Kozy at July 8, 2025, 9:30 a.m.

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Kozy

6 days, 13 hours ago

Selected Answer: C

Correct Answer: C. Information gathering. The auditor is trying to obtain a general understanding of sales returns by reviewing files. This is part of the preliminary fact-finding phase of planning an engagement. The key competency here is information gathering, which involves identifying, collecting, and understanding relevant data. A. Data analytics: Incorrect Would apply if the auditor were performing complex analysis or pattern detection in the data, not just reviewing it for understanding.

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