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IIA-CIA-PART2 · Question #118

An internal auditor is asked to review a recently completed renovation to a retail outlet. Which of the following would provide the most reliable evidence that the completed work conformed to the…

The correct answer is D. A physical inspection of the retail outlet. A physical inspection of the retail outlet would provide the most reliable evidence that the completed renovation work conformed to the plan. This method allows the auditor to directly observe the completed work and compare it with the original plans and specifications…

Performing the Engagement

Question

An internal auditor is asked to review a recently completed renovation to a retail outlet. Which of the following would provide the most reliable evidence that the completed work conformed to the plan?

Options

  • AAn interview with the employee who performed the work
  • BAn analysis of purchasing and receiving documentation
  • CExistence of a signed completion document accepting the work
  • DA physical inspection of the retail outlet.

How the community answered

(36 responses)
  • A
    3% (1)
  • B
    11% (4)
  • C
    6% (2)
  • D
    81% (29)

Explanation

A physical inspection of the retail outlet would provide the most reliable evidence that the completed renovation work conformed to the plan. This method allows the auditor to directly observe the completed work and compare it with the original plans and specifications, ensuring that the renovation meets the required standards and expectations.

Topics

#audit evidence#physical inspection#evidence reliability#conformance testing

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