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IIA Exam IIA-CGAP Topic 7 Question 79 Discussion

Actual exam question for IIA's IIA-CGAP exam
Question #: 79
Topic #: 7
[All IIA-CGAP Questions]

If specific integrity violations are suspected or detected, auditors may find it necessary to seek guidance from legal counsel, investigative staff, or law enforcement officials to get all of the following information EXCEPT:

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Suggested Answer: C

by Lonna at May 31, 2024, 02:49 AM

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Carissa
3 months ago
Seeking guidance from legal and investigative experts makes total sense, but 'changing the results'? That's a recipe for disaster. Auditors have to be above board.
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Fabiola
1 months ago
C) Changing the results of the audit or investigation.
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Dominga
2 months ago
B) Design specific tests of compliance with applicable laws and regulations.
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Catrice
2 months ago
A) Identify applicable laws and regulations.
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Virgie
3 months ago
Haha, 'changing the results'? Might as well just call it a day and go home. Auditors need to stick to the facts, not play with the numbers.
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Aaron
2 months ago
C) Changing the results of the audit or investigation.
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Viva
2 months ago
B) Design specific tests of compliance with applicable laws and regulations.
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Karon
2 months ago
A) Identify applicable laws and regulations.
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Lenita
3 months ago
C is clearly the odd one out. Auditors should never be altering the results - their job is to investigate, not cover up any issues.
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Yuki
3 months ago
Changing the results of the audit or investigation? That's a definite no-no! Auditors need to maintain objectivity, not manipulate findings.
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Lonna
3 months ago
I also think the answer is C) Changing the results of the audit or investigation, because that would compromise the integrity of the audit process.
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Dalene
3 months ago
I agree with Ula, because seeking guidance from legal counsel is about understanding the laws, not altering the results.
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Ula
3 months ago
I think the answer is C) Changing the results of the audit or investigation.
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