IIA-CHAL-QISA Exam - Topic 2 Question 2 Discussion

Actual exam question for IIA's IIA-CHAL-QISA exam

Question #: 2
Topic #: 2

During an assurance engagement an internal auditor uses benchmarking research to support preparation of a report to stakeholders that contains significant findings about control deficiencies. Which of the following skills did the auditor demonstrate?

AInternal audit management

BConflict negotiation.

CCritical thinking

DPersuasion and collaboration

Show Suggested Answer

Suggested Answer: C

Benchmarking Research: Utilizing benchmarking research to support the preparation of a report demonstrates the auditor's ability to analyze data, compare performance, and identify control deficiencies.

Critical Thinking: This skill involves evaluating and interpreting data to make informed judgments and recommendations, which is essential for identifying significant findings and control deficiencies.

Application in Auditing: Critical thinking helps auditors assess the effectiveness of controls and develop recommendations based on evidence and comparative analysis.

The role of critical thinking in internal auditing as emphasized by the IIA .

by In at Jul 03, 2024, 08:21 PM

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Martin

5 months ago

Benchmarking is a classic critical thinking move! Love to see it in action.

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Golda

5 months ago

Wait, are we sure it's not conflict negotiation? Seems like that could come into play too.

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Susana

5 months ago

I disagree, it's all about persuasion and collaboration to get stakeholders on board.

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Gregg

6 months ago

I think it's more about internal audit management. They need to oversee the whole process.

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Clarinda

6 months ago

Definitely critical thinking! Using data to identify issues is key.

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Erasmo

6 months ago

I feel like conflict negotiation could come into play if there are disagreements about the findings, but it seems less likely in this context.

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Emerson

6 months ago

I remember a practice question that focused on persuasion and collaboration in audit findings. That might be relevant too, but I lean towards critical thinking.

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Lashawna

6 months ago

I'm not so sure about that. Could it also be related to internal audit management since they're preparing a report for stakeholders?

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Elli

7 months ago

I think the auditor is definitely using critical thinking here, especially when analyzing the benchmarking data to identify control deficiencies.

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Antonio

7 months ago

Okay, I think the key here is that the auditor used the benchmarking research to identify control deficiencies. That suggests they were demonstrating critical thinking and analytical skills.

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Rhea

7 months ago

Hmm, I'm not sure about this one. The options don't seem to directly match the skills described in the question. I'll have to think this through carefully.

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Abraham

7 months ago

This question seems straightforward. The auditor used benchmarking research to support their report, which demonstrates critical thinking skills.

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Eura

7 months ago

I'm leaning towards C - critical thinking. The auditor had to analyze the benchmarking data and draw conclusions about the control deficiencies. That requires critical thinking abilities.

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Reita

7 months ago

Okay, let me think this through. The question says we only need to monitor the resource configuration, so I'm guessing Cloudtrail and Active Directory ID are not necessary. I'll go with Subscription ID and Role ARN.

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