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Exam IIA-CIA-Part2 topic 5 question 39 discussion

Actual exam question from IIA's IIA-CIA-Part2
Question #: 39
Topic #: 5
[All IIA-CIA-Part2 Questions]

Which of the following is not a primary purpose for conducting a walk-through during the initial stages of an assurance engagement?

  • A. To help develop process maps.
  • B. To determine segregation of duties.
  • C. To identify residual risks.
  • D. To test the adequacy of controls.
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Suggested Answer: D 🗳️
by Brad626 at Nov. 2, 2020, 11:47 p.m.

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wiseminosse
2 months, 1 week ago
I try to give my explanation: the adequacy and effectiveness of controls should be evaluated in the control testing phase
upvoted 3 times
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Brad626
2 months, 2 weeks ago
Huh ?? Why not C ?
upvoted 1 times
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