IIA-CIA-PART2 · Question #104
What is the primary purpose of creating a preliminary draft audit report?
The correct answer is C. To use as a tool for communicating with management of the area under review. The primary purpose of creating a preliminary draft audit report is to facilitate communication with management of the area under review. This draft allows for discussion and feedback on the findings, recommendations, and any potential misunderstandings or disagreements before…
Question
What is the primary purpose of creating a preliminary draft audit report?
Options
- ATo save time during final report writing
- BTo meet the Standards requirement for developing a draft report prior to issuing a final report
- CTo use as a tool for communicating with management of the area under review.
- DTo require that management implements solutions to issues identified during the engagement
How the community answered
(35 responses)- B3% (1)
- C91% (32)
- D6% (2)
Explanation
The primary purpose of creating a preliminary draft audit report is to facilitate communication with management of the area under review. This draft allows for discussion and feedback on the findings, recommendations, and any potential misunderstandings or disagreements before the final report is issued. It helps ensure that the final report is accurate, fair, and reflects the input of both the auditors and management.
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