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Exam IIA-CIA-Part1 topic 2 question 56 discussion

Actual exam question from IIA's IIA-CIA-Part1
Question #: 56
Topic #: 2
[All IIA-CIA-Part1 Questions]

When performing benchmarking during the planning phase of a performance audit, an internal auditor should:

  • A. Determine the current performance gap.
  • B. Project future performance levels.
  • C. Develop functional action plans.
  • D. Identify comparative organizations.
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Suggested Answer: D 🗳️
by Auditor900 at Dec. 16, 2020, 9:31 p.m.

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AzeemIIA
7 months, 1 week ago
shouldn't be answer A?
upvoted 1 times
Mitsumi
2 months, 2 weeks ago
question is 'planning phase'. In planning phase IA have to choose a framework/best practice/comparative to be a benchmark.
upvoted 1 times
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Auditor900
10 months, 2 weeks ago
I think that structure of question should be changed if the answer is D. Instead of "When performing …" Before performing..." should be used. Because first we identify the comparative organization then we do benchmarking.
upvoted 3 times
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