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Exam IIA-CIA-Part2 All Questions

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Exam IIA-CIA-Part2 topic 1 question 22 discussion

Actual exam question from IIA's IIA-CIA-Part2
Question #: 22
Topic #: 1
[All IIA-CIA-Part2 Questions]

In order to effectively elicit sensitive information from an employee during an audit engagement, an auditor should:

  • A. Tell the employee a piece of information obtained from a coworker in a previous interview.
  • B. Put sensitive questions at the beginning of a questionnaire to ensure that they are answered.
  • C. Explain that the auditor's reputation for integrity, which is vital to the auditor's business success, would be seriously damaged if confidentiality were breached.
  • D. Point out that management has given the auditor full authority to conduct this interview.
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Suggested Answer: C 🗳️

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Vikta777
5 months, 1 week ago
Authority of IA is described in the Charter
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MohamedAbdelaal
8 months, 2 weeks ago
I think that the authority which the Internal Audit dep. had, is to conduct the audit plan, not to conduct a specific audit procedures.
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Brad626
8 months, 3 weeks ago
Why not D ?
upvoted 1 times
Prossyn
1 month, 4 weeks ago
In as much as the charter outlines the authority and responsibility of internal audit, auditors do not have to remind the auditees during an interview as this would come off as offensive, they should instead explain to the interviewee that their submissions are safe
upvoted 1 times
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