IIA Exam IIA-IAP Topic 1 Question 8 Discussion

Actual exam question for IIA's IIA-IAP exam

Question #: 8
Topic #: 1

[All IIA-IAP Questions]

What is the primary purpose of a preliminary survey?

ATo develop a risk and control matrix for the process under review.

BTo gain an understanding of the process under review.

CTo determine why the engagement is being performed.

Show Suggested Answer

Suggested Answer: C

Comprehensive and Detailed Step-by-Step Explanation:

Sufficient Documentation: Audit workpapers must support observations, conclusions, and recommendations made during the engagement and align with engagement objectives.

Other Options:

Option A: While following up on recommendations is important, workpapers primarily support observations and conclusions, not the implementation of management actions.

Option B: Repeatability is important but secondary to aligning documentation with objectives.

Thus, the correct answer is C. Support engagement observations and be consistent with engagement objectives.

by Queen at Mar 04, 2025, 09:19 PM

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Rosendo

2 months ago

Definitely B. Preliminary surveys are like a warm-up for the main event. Gotta stretch those auditing muscles before diving in head-first.

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Elouise

22 days ago

It's like laying the foundation for a successful audit.

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Paulene

23 days ago

Preliminary surveys help us identify key areas to focus on during the audit.

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Louvenia

25 days ago

I agree, it's important to get a good grasp of the process before starting the audit.

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Keneth

2 months ago

C) To determine why the engagement is being performed. Come on, we all know that's the real reason we're here. Might as well be upfront about it.

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Sabina

1 months ago

C) To determine why the engagement is being performed.

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Adell

1 months ago

B) To gain an understanding of the process under review.

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Pearlie

2 months ago

A) To develop a risk and control matrix for the process under review.

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Salena

3 months ago

I agree, B is the way to go. Gotta get the lay of the land before you can do anything else. Unless you're a psychic auditor, which unfortunately I'm not.

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Arletta

2 months ago

Ilene: Exactly, it sets the foundation for the rest of the engagement.

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Ilene

2 months ago

User 2: Totally agree. It's important to get a good grasp of what you're dealing with.

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Malcom

2 months ago

User 1: I think B is the best choice. You need to understand the process first.

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Roxanne

3 months ago

B) To gain an understanding of the process under review. Seems like the most logical choice to me. Can't really do a good audit without knowing the process first.

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