IIA Exam IIA-CIA-Part2 Topic 3 Question 89 Discussion

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

Question #: 89
Topic #: 3

In addition to gathering information, which of the following is a primary objective of a client interview conducted during the planning stage of an audit engagement?

ATo obtain sufficient audit evidence.

BTo test the client's knowledge.

CTo agree on the auditor's scope of authority.

DTo establish rapport.
In addition to gathering information, a primary objective of a client interview during the planning stage of an audit engagement is to establish rapport with the client. Building rapport helps in fostering a cooperative relationship, ensuring that the client is open and forthcoming with information, which can significantly enhance the effectiveness of the audit.
IIA Reference:
IIA Standard 2201: Planning Considerations suggests that internal auditors should establish good communication and rapport with clients during the planning phase to facilitate the audit process.
The Practice Guide on Effective Interviewing Techniques emphasizes that establishing rapport during initial meetings is crucial for gaining the client's trust and cooperation throughout the audit.

Show Suggested Answer

Suggested Answer: D

by Bronwyn at Sep 18, 2024, 11:11 AM

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Viola

7 months ago

Definitely D. Rapport is key. I remember this one time, the client was as tight-lipped as a clam until we started talking about their kids. Worked like a charm!

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Donette

5 months ago

Rapport can make a big difference in the effectiveness of the audit.

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Nathan

5 months ago

It's all about creating a cooperative relationship.

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Von

5 months ago

Establishing trust can help clients open up.

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Peggie

5 months ago

Building rapport is crucial for a successful audit.

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Emerson

5 months ago

D) To establish rapport.

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Jade

6 months ago

C) To agree on the auditor's scope of authority.

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Ty

6 months ago

B) To test the client's knowledge.

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Clement

6 months ago

A) To obtain sufficient audit evidence.

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Aretha

7 months ago

Oh, that makes sense. Building rapport can help in getting the client to be more open and cooperative.

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Fredric

7 months ago

Actually, I believe it's to establish rapport with the client.

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Launa

7 months ago

D. Establish rapport - gotta love those friendly auditors, making the client feel all warm and fuzzy before we start poking around their books.

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Marva

6 months ago

It's all about creating a positive relationship from the start.

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King

6 months ago

Absolutely, a friendly approach can go a long way in getting the information we need.

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Detra

6 months ago

Establishing rapport is key to building trust and cooperation with the client.

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Alease

6 months ago

D) To establish rapport.

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Julieta

6 months ago

C) To agree on the auditor's scope of authority.

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Renea

6 months ago

B) To test the client's knowledge.

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Erick

6 months ago

A) To obtain sufficient audit evidence.

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Aretha

7 months ago

I think the primary objective is to obtain sufficient audit evidence.

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Vernell

7 months ago

Establishing rapport with the client? Well, that's a no-brainer. How else are we supposed to get them to spill the beans, er, I mean, cooperate fully?

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Ivette

7 months ago

It's all about creating a comfortable environment so they feel more open to sharing important details.

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Bobbye

7 months ago

Exactly! Building rapport is key to gaining their trust and getting the information we need.

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