IIA
IIA-CIA-PART1 · Question #81
IIA-CIA-PART1 Question #81: Real Exam Question with Answer & Explanation
The correct answer is A. Evaluate the adequacy of the controls and then test the controls for effectiveness.. See the full explanation below for the reasoning.
Question
What would be the proper sequence of steps for an internal auditor to take in order to draw a conclusion on internal control effectiveness and adequacy after ascertaining the key controls?
Options
- AEvaluate the adequacy of the controls and then test the controls for effectiveness.
- BTest the controls for effectiveness and then evaluate the adequacy of the controls.
- CIdentify risks and then evaluate the controls for effectiveness.
- DEvaluate the controls for effectiveness and then assess the risks in the area.
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