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Exam IIA-CIA-Part1 topic 1 question 87 discussion

Actual exam question from IIA's IIA-CIA-Part1
Question #: 87
Topic #: 1
[All IIA-CIA-Part1 Questions]

In developing an appropriate work program for an audit engagement, the most important factor for an audit supervisor to consider is the:

  • A. Availability of records and data.
  • B. Potential impact of risks.
  • C. Capabilities of audit personnel.
  • D. Time required to complete the engagement.
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Suggested Answer: B 🗳️
by Pal_ki at Nov. 23, 2020, 12:40 p.m.

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nehabhineet
1 month, 3 weeks ago
The question wants the "most important" which is obviously Risk assessment
upvoted 3 times
...
Pal_ki
1 month, 3 weeks ago
why not A?
upvoted 1 times
...
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