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Exam IIA-CIA-Part2 topic 3 question 86 discussion

Actual exam question from IIA's IIA-CIA-Part2
Question #: 86
Topic #: 3
[All IIA-CIA-Part2 Questions]

While performing a follow-up of a concern about equipment-inventory tracking, which course of action is not necessary for the auditor to take?

  • A. Ensure that the steps being taken resolve the condition disclosed by the initial finding.
  • B. Ensure that controls have been implemented to prevent the issue from occurring again.
  • C. Ensure that the entity has begun to experience benefits as a result of resolving the issue.
  • D. Ensure that the inherent risk has been eliminated as a result of resolving the issue.
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Suggested Answer: D 🗳️
by wiseminosse at Feb. 17, 2021, 8:51 p.m.

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balqis32
4 months ago
inherent risk can never be eliminated
upvoted 1 times
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wiseminosse
2 years, 11 months ago
Ensure that inherent risk has been eliminated? inherent risk = 0? sounds wrong, doesn't it?
upvoted 2 times
Audreyng912
2 years, 11 months ago
Yes, internal audit activity never can eliminate the inherent risks.
upvoted 1 times
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