IIA-CIA-PART2 · Question #153
IIA-CIA-PART2 Question #153: Real Exam Question with Answer & Explanation
The correct answer is A. The auditor should have ensured the preservation of audit evidence by taking screenshots or. To prevent the situation where discrepancies identified by the auditor are corrected after being noted, it is essential to preserve the audit evidence. Taking screenshots or extracting tender documents would provide a permanent record of the discrepancies, ensuring that any subse
Question
Options
- AThe auditor should have ensured the preservation of audit evidence by taking screenshots or
- BThe auditor should have extracted a list of logs and identified any actions that were executed in the
- CThe auditor should have instructed procurement workers that changes to the database during the
- DThe internal auditor should have created a more thorough work program, which would address
Explanation
To prevent the situation where discrepancies identified by the auditor are corrected after being noted, it is essential to preserve the audit evidence. Taking screenshots or extracting tender documents would provide a permanent record of the discrepancies, ensuring that any subsequent changes do not invalidate the auditor's findings. This practice is crucial for maintaining the integrity of the audit evidence and supporting the audit conclusions. Option B is related but not as direct as preserving primary evidence. Options C and D do not address the preservation of evidence effectively.
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