IIA Exam IIA-CIA-Part2 Topic 2 Question 79 Discussion

Actual exam question for IIA's IIA-CIA-Part2 exam

Question #: 79
Topic #: 2

Which of the following statements is true regarding the final assurance engagement report issued to management?

ARatings are only used to assess the condition of an observation made by an internal auditor.

BAudit findings may be communicated to management prior to issuance of the final approved audit report.

CCommunications must be relevant logical, and free from errors before they are disseminated.

DThe audit report must present the information in the following order (1) audit scope, (2) engagement objectives, and (3) engagement results

Show Suggested Answer

Suggested Answer: C

by Elenore at Jun 02, 2024, 02:35 PM

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12 days ago

Hmm, that makes sense too. It's important for the information in the report to be accurate and clear.

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14 days ago

I disagree, I believe the correct answer is C. Communications must be relevant, logical, and error-free before dissemination.

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16 days ago

I think the answer is B. Audit findings should be communicated to management before the final report is issued.

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