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IIA-CFSA · Question #39

Following is a list of background items auditors should review to determine their impact on audit objectives EXCEPT:

The correct answer is D. Audit methods, strategies, tests, analysis and comparisons. See the full explanation below for the reasoning.

Question

Following is a list of background items auditors should review to determine their impact on audit objectives EXCEPT:

Options

  • AThe history of the program or entire organization
  • BResults of prior audits and their working papers
  • CApplicable laws, rules and regulations. Specific items usually set forth in laws and regulations
  • DAudit methods, strategies, tests, analysis and comparisons

How the community answered

(46 responses)
  • A
    7% (3)
  • B
    2% (1)
  • C
    15% (7)
  • D
    76% (35)

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