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Exam IIA-CIA-Part2 All Questions

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Exam IIA-CIA-Part2 topic 5 question 107 discussion

Actual exam question from IIA's IIA-CIA-Part2
Question #: 107
Topic #: 5
[All IIA-CIA-Part2 Questions]

A chief audit executive (CAE) received a detailed internal report of senior management's internal control assessment. Which of the following subsequent actions by the CAE would provide the greatest assurance over management's assertions?

  • A. Assert whether the described and reported control processes and systems exist.
  • B. Assess whether senior management adequately supports and promotes the internal control culture described in the report.
  • C. Evaluate the completeness of the report and management's responses to identified deficiencies.
  • D. Determine whether management's operating style and the philosophy described in the report reflect the effective functioning of internal controls.
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Suggested Answer: C 🗳️

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John1237
1 year ago
That's the difference between evaluation and assessment.
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