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IIA-ACCA Exam - Topic 4 Question 102 Discussion

Actual exam question for IIA's IIA-ACCA exam
Question #: 102
Topic #: 4
[All IIA-ACCA Questions]

According to IIA guidance, which of the following strategies would add the least value to the achievement of the internal audit activity's (IAA's) objectives?

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Suggested Answer: A

by Garry at Jul 08, 2025, 01:57 PM

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Donte
3 months ago
I’d say A is definitely the way to go, no doubt!
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Tamesha
3 months ago
Wait, how does C not add value? That’s surprising!
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Santos
4 months ago
I think B is actually pretty crucial for effective reporting.
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Owen
4 months ago
Totally agree, D seems less impactful.
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Simona
4 months ago
A sounds like the best option for aligning goals.
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Sabina
4 months ago
I vaguely recall that the reporting format and frequency should align with governance, but I can't remember if that adds much value compared to the other strategies.
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Arlette
4 months ago
I practiced a similar question, and I feel like using engagement results to guide activities is definitely valuable, so that might rule out one of the options.
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Mattie
5 months ago
I think establishing a periodic review is important, but it feels like it might not directly impact the IAA's objectives as much as the others.
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Devora
5 months ago
I remember discussing how aligning activities to performance measures is crucial, but I'm not sure if it's the least valuable strategy.
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Emilio
5 months ago
Establishing a format and frequency for IAA reporting that aligns with the organization's governance structure seems like the least valuable approach, so I'll choose option D.
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Harrison
5 months ago
Aligning organizational activities to internal audit activities and measuring them seems like the most valuable strategy, so I'll go with option A.
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Benedict
5 months ago
Hmm, I'm a bit unsure about this one. I'll need to review the IIA strategies again to determine which one would add the least value.
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Gaynell
6 months ago
This question seems straightforward, but I want to make sure I understand the IIA guidance correctly before selecting an answer.
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Dominque
7 months ago
I'd have to say D is the least valuable. Establishing a reporting format and frequency? Sounds like a bureaucratic nightmare. Who cares about the organization's governance structure when we've got real work to do?
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Sina
6 months ago
C) Use the results of IAA engagement and advisory reporting to guide current and future internal audit activities.
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Tijuana
6 months ago
A) Align organizational activities to internal audit activities and measure according to the approved IAA performance measures.
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Corrina
8 months ago
Hmm, this is a tough one. I'm leaning towards B, though. Establishing a periodic review of monitoring and reporting processes sounds like the least exciting option, but maybe that's the point. No need to overcomplicate things, right?
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Daren
8 months ago
I'm going with C. Using the results of IAA engagements and advisory reporting to guide future activities just makes sense. That's where the real value comes from, not some rigid performance measures.
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Marquetta
8 months ago
Option A seems like the most obvious choice. Aligning the IAA's activities and measuring them against approved performance measures is a no-brainer. Why would we not want to do that?
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Christa
6 months ago
User 3: Option C is also crucial, using the results of IAA reporting to guide future activities can help improve efficiency.
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Kaitlyn
6 months ago
User 2: I think option D could also be important in ensuring the reporting aligns with the organization's governance structure.
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Anastacia
7 months ago
User 1: I agree, option A is definitely important for adding value to the IAA's objectives.
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Sherell
8 months ago
Interesting perspective, I hadn't considered option D.
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Kent
8 months ago
I see your point, but I think option D is actually the least valuable.
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Hillary
8 months ago
I disagree, I believe option B is the least valuable.
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Sherell
9 months ago
I think option A would add the least value.
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