IIA Exam CPEA Topic 1 Question 73 Discussion

Actual exam question for IIA's Certified Professional Environmental Auditor exam

Question #: 73
Topic #: 1

[All Certified Professional Environmental Auditor Questions]

An independent auditor might consider the procedures performed by the internal auditors because:

AThey are employees whose work must be reviewed during substantive testing

BThey are employees whose work might be relied upon

CTheir work impacts upon the cost/benefit tradeoff in evaluating inherent limitations

DTheir degree of independence may be inferred by the nature of their work

Show Suggested Answer

Suggested Answer: B

by Deeanna at Apr 09, 2024, 07:53 AM

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Kendra

9 days ago

Definitely, they're trying to make sure we understand the whole picture when it comes to the relationship between internal and external auditors. I think B is the clearest answer, but the other options are good distractors to test our depth of knowledge.

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Orville

11 days ago

Haha, yeah option D is a bit of a curveball. Trying to slip in that independence angle. I guess the exam writer is trying to see if we're really thinking about all the nuances here.

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Marion

12 days ago

Yeah, I'm leaning towards B as well. The other options seem a bit more tangential. Although I do like how option D sneaks in the concept of the internal auditors' independence, which is an important factor.

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Carlota

13 days ago

I'd say the wording is fairly straightforward. Option B seems like the most direct answer - the independent auditor would consider the work of internal auditors because they can potentially rely on it, as long as it's deemed reliable.

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Argelia

15 days ago

I agree, this seems like a pretty standard question. But I'm curious to hear what others think - do you think the wording of the options is tricky or is it pretty clear-cut?

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Joni

16 days ago

I think this is a straightforward question testing our understanding of the role of internal auditors in an independent audit. The key points are about the independence and reliability of internal auditors' work.

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