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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Roxanne

5 days 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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