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Exam IIA-CIA-Part2 topic 5 question 59 discussion

Actual exam question from IIA's IIA-CIA-Part2
Question #: 59
Topic #: 5
[All IIA-CIA-Part2 Questions]

Which of the following is least likely to help ensure that risk is considered in a work program?

  • A. Risks are discussed with audit client.
  • B. All available information from the risk-based plan is used.
  • C. Client efforts to affect risk management are considered.
  • D. Prior risk assessments are considered.
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Suggested Answer: D 🗳️
by KonradK at July 28, 2021, 8:57 a.m.

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Tarek77
3 months, 3 weeks ago
D is the least option because it is related to prior year, the other answers are current information about risk which considered more likely to use.
upvoted 2 times
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KonradK
6 months, 1 week ago
Can someone explain why D is the only correct answer here? Can IA consider ALL available information from the risk based plan?
upvoted 1 times
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