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Exam IIA-CIA-Part1 topic 1 question 72 discussion

Actual exam question from IIA's IIA-CIA-Part1
Question #: 72
Topic #: 1
[All IIA-CIA-Part1 Questions]

Internal auditors exercise judgment about the type and amount of information to be collected. The primary purpose of this judgment is to:

  • A. Eliminate the risk of drawing incorrect conclusions.
  • B. Minimize the cost of the audit engagement.
  • C. Comply with the Standards.
  • D. Provide a sound basis for audit observations and recommendations.
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Suggested Answer: D 🗳️
by ciakinjal at April 11, 2021, 9:19 a.m.

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Khets
1 month, 1 week ago
Option A is incorrect because risk cannot be 'eliminated' but reduced, so D is the best option
upvoted 3 times
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ciakinjal
3 months ago
why option A is not the answer?
upvoted 2 times
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