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IIA Exam IIA-CGAP Topic 3 Question 56 Discussion

Actual exam question for IIA's IIA-CGAP exam
Question #: 56
Topic #: 3
[All IIA-CGAP Questions]

Measurement criteria are considered relevant when they relate directly to the mission, goals, and objectives of the customer. All of the following are some possible examples of measurement criteria that could be used in performance audits EXCEPT:

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Suggested Answer: A

by Blair at Mar 02, 2023, 09:43 PM

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Edgar
2 months ago
C? More like 'customer is always clueless' when it comes to performance audits. Leave the number-crunching to the pros, folks.
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Gene
2 months ago
Hah, C is like saying 'the customer is always right' when it comes to performance audits. Sure, their perspective matters, but the auditors need to look at the big picture, not just customer complaints.
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Vincenza
1 months ago
D) Ad hoc criteria asserted by the auditors, such as comparisons to performance for a prior period, comparison of performance among branch offices or similar organizational divisions.
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Domonique
1 months ago
B) Benchmark performance by comparable public or private sector operations.
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Alexis
2 months ago
A) Legal or contractual requirements for specific performance (e.g., efficiency standards, quality standards or goals for outcomes to be achieved by a program).
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Chau
3 months ago
Option C is a bit of a head-scratcher. Customers' feedback is important, but it's not the be-all and end-all of performance measurement. Gotta keep it objective and data-driven, folks.
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Raelene
2 months ago
D) Ad hoc criteria asserted by the auditors, such as comparisons to performance for a prior period, comparison of performance among branch offices or similar organizational divisions.
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Arthur
2 months ago
B) Benchmark performance by comparable public or private sector operations.
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Yuki
2 months ago
A) Legal or contractual requirements for specific performance (e.g., efficiency standards, quality standards or goals for outcomes to be achieved by a program).
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Alton
3 months ago
I'd go with D. Using ad hoc criteria like prior period comparisons or branch office comparisons makes sense as part of a comprehensive audit approach.
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Ernest
30 days ago
D) Ad hoc criteria asserted by the auditors, such as comparisons to performance for a prior period, comparison of performance among branch offices or similar organizational divisions.
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Wynell
1 months ago
I agree, using ad hoc criteria like prior period comparisons can provide valuable insights.
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Long
1 months ago
C) Customers feedback will be given the first and foremost importance.
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Aleisha
2 months ago
B) Benchmark performance by comparable public or private sector operations.
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Ernest
2 months ago
A) Legal or contractual requirements for specific performance (e.g., efficiency standards, quality standards or goals for outcomes to be achieved by a program).
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Elza
2 months ago
I agree, D) Ad hoc criteria asserted by the auditors, such as comparisons to performance for a prior period, comparison of performance among branch offices or similar organizational divisions, seems like a valid approach.
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Viva
3 months ago
C) Customers feedback will be given the first and foremost importance.
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Amie
3 months ago
B) Benchmark performance by comparable public or private sector operations.
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Truman
3 months ago
A) Legal or contractual requirements for specific performance (e.g., efficiency standards, quality standards or goals for outcomes to be achieved by a program).
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Colene
3 months ago
Option C? Really? Customers' feedback should be considered, but it's certainly not the 'first and foremost' priority for performance audits. These audits need to focus on objective, measurable criteria.
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Carylon
2 months ago
I think option C is not the best choice for performance audits. It should be more about objective criteria.
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Carylon
3 months ago
I agree, customers' feedback is important but it shouldn't be the top priority in performance audits.
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Rikki
3 months ago
But doesn't D) seem more like a valid measurement criteria as well? It's about comparing performance among different organizational divisions.
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Lawrence
3 months ago
I disagree, I believe the answer is D) Ad hoc criteria asserted by the auditors.
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Rikki
3 months ago
I think the answer is C) Customers feedback will be given the first and foremost importance.
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