IIA Exam IIA-CRMA Topic 3 Question 102 Discussion

Actual exam question for IIA's IIA-CRMA exam

Question #: 102
Topic #: 3

The chief audit executive (CAE) of a small internal audit activity (IAA) performs all high-risk engagements on the annual audit plan to make use of his knowledge and experience and to maximize the efficient use of audit resources. Which of the following statements is most relevant regarding this practice?

AThe CAE's work may be reviewed by any other experienced staff member within the IAA.

BThe CAE's work should be reviewed by an individual with the appropriate background and knowledge.

CThe CAE may self-review his work, provided he discloses this practice in the final report.

DThe CAE should avoid performing engagements to ensure he is able to review all audit work objectively.

Show Suggested Answer

Suggested Answer: B

by Helene at Jun 15, 2025, 08:44 AM

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Avery

21 days ago

But what if the CAE is the most knowledgeable person for the job?

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Davida

27 days ago

I agree, having a second set of eyes can help catch any mistakes.

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Yesenia

1 months ago

I think the CAE should have someone else review his work.

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