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IIA Exam IIA-IAP Topic 4 Question 9 Discussion

Actual exam question for IIA's IIA-IAP exam
Question #: 9
Topic #: 4
[All IIA-IAP Questions]

During a procurement process consulting engagement, the internal auditors reviewed contracts for the hospital's supply of medicine. Which of the following would the internal auditors most likely recommend to improve the effectiveness of the procurement process?

Show Suggested Answer Hide Answer
Suggested Answer: A

Comprehensive and Detailed Step-by-Step Explanation:

Reference to Best Practices in Procurement:

Clearly specifying needs at the outset ensures that procurement decisions align with organizational objectives and operational requirements.

Reasoning:

Option A is correct because specifying needs at the beginning helps avoid over-purchasing, under-purchasing, or acquiring unsuitable items, thus improving the overall effectiveness of the procurement process.

Option B (comprehensive documentation) is important for transparency and compliance but does not directly improve the effectiveness of procurement outcomes.

Option C (qualified professionals) ensures competence but is secondary to having clear, specified needs driving the process.

Impact of Clear Needs Specification:

It ensures the procurement process delivers value, meets quality requirements, and aligns with operational demands.


by Ahmed at Mar 22, 2025, 02:46 PM

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Kirby
4 hours ago
Hmm, let's see... A) sounds like the obvious choice. I'd recommend that to my grandma and she'd still get it right.
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Quentin
3 days ago
This question is as straightforward as a hospital bed. A) all the way!
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Dorinda
4 days ago
A) Specified needs? Isn't that just common sense? I'm surprised they even need to recommend that.
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Elke
9 days ago
I believe both options A and B are important, as they provide clarity and transparency in the procurement process.
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Lynelle
9 days ago
C) Qualified professionals? Psh, give me a clipboard and a pen, I can handle this procurement thing.
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Margurite
11 days ago
But wouldn't documenting the procurement process comprehensively also be important?
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Charlette
14 days ago
I agree with Tijuana, starting with clearly specified needs is crucial for effective procurement.
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Alica
15 days ago
B) Comprehensive documentation is a must. Otherwise, how will we keep track of all the nitty-gritty details?
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Dorthy
5 days ago
A) The procurement process should begin with clearly specified needs.
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Shayne
20 days ago
A) Clearly specified needs are key to an effective procurement process. That's a no-brainer!
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Mee
3 days ago
B) The procurement process must be comprehensively documented.
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Kris
15 days ago
A) Clearly specified needs are key to an effective procurement process. That's a no-brainer!
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Tijuana
23 days ago
I think the internal auditors would recommend option A.
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