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Exam IIA-CIA-Part2 All Questions

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Exam IIA-CIA-Part2 topic 3 question 28 discussion

Actual exam question from IIA's IIA-CIA-Part2
Question #: 28
Topic #: 3
[All IIA-CIA-Part2 Questions]

An internal auditor has just undertaken an organization-wide risk assessment. In identifying potential audit engagements, the internal auditor should consider least:

  • A. Focusing on the high risk areas as sources of potential engagements.
  • B. Focusing in areas not audited last year.
  • C. Factoring in management requests.
  • D. Focusing on those risks highlighted by the external auditor.
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Suggested Answer: B 🗳️

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Emin
2 months, 3 weeks ago
İt asks "least", but not "most". Thats why b. For additional info refer to İG
upvoted 1 times
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maicannibal
5 months, 2 weeks ago
why is b
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