IIA Exam IIA-CGAP Topic 3 Question 56 Discussion

Actual exam question for IIA's IIA-CGAP exam

Question #: 56
Topic #: 3

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:

ALegal or contractual requirements for specific performance (e.g., efficiency standards, quality standards or goals for outcomes to be achieved by a program).

BBenchmark performance by comparable public or private sector operations.

CCustomers feedback will be given the first and foremost importance.

DAd 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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Suggested Answer: A

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

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Colene

2 days 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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