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Exam IIA-CIA-Part1 topic 2 question 7 discussion

Actual exam question from IIA's IIA-CIA-Part1
Question #: 7
Topic #: 2
[All IIA-CIA-Part1 Questions]

The primary objective of risk-based auditing is to assess the:

  • A. Economy of controls.
  • B. Compliance with controls.
  • C. Adequacy of controls.
  • D. Efficiency of controls.
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Suggested Answer: C 🗳️
by cidifive at March 24, 2021, 10:14 a.m.

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Elvoo
11 months, 2 weeks ago
Why not B?
upvoted 1 times
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ahmedsher
3 years, 8 months ago
efficency is part of adequacy. Adequacy means policy is there. Efectiveness means how policy is implemented
upvoted 3 times
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cidifive
3 years, 11 months ago
why C is correct. Why not D.
upvoted 1 times
John1237
2 years, 8 months ago
Are controls adapted to risks and do they make it possible to control them (adequacy)? Are the objectives related to implementation of controls being met (effectiveness)? We also consider the cost/benefit concept of controls when we analyze efficiency.
upvoted 1 times
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C (25%)
B (20%)
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