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Exam IIA-CIA-Part2 All Questions

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Exam IIA-CIA-Part2 topic 5 question 66 discussion

Actual exam question from IIA's IIA-CIA-Part2
Question #: 66
Topic #: 5
[All IIA-CIA-Part2 Questions]

An internal auditor submitted a report containing recommendations for management to enhance internal controls related to investments. To follow up, which of the following is the most appropriate action for the internal auditor to take?

  • A. Observe corrective measures.
  • B. Seek a management assurance declaration.
  • C. Follow up during the next scheduled audit.
  • D. Conduct appropriate testing to verify management responses.
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Suggested Answer: D 🗳️

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Sley
4 months, 3 weeks ago
Just curious to find out how D is the correct answer because A seem more appropriate as part of follow up process. How is an auditor expected to conducting testing on "management's responses"? action plan sounds more like it
upvoted 1 times
kayf
2 months, 1 week ago
Depends on the significance and risk related to matter.
upvoted 1 times
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