IIA-CIA-PART2 · Question #179
Which of the following statements is true regarding the final assurance engagement report issued to management?
The correct answer is C. Communications must be relevant logical, and free from errors before they are disseminated. According to the International Standards for the Professional Practice of Internal Auditing, particularly Standard 2420 ?Quality of Communications, internal audit communications should be accurate, objective, clear, concise, constructive, complete, and timely. Ensuring that…
Question
Which of the following statements is true regarding the final assurance engagement report issued to management?
Options
- ARatings are only used to assess the condition of an observation made by an internal auditor.
- BAudit findings may be communicated to management prior to issuance of the final approved audit
- CCommunications must be relevant logical, and free from errors before they are disseminated.
- DThe audit report must present the information in the following order (1) audit scope, (2)
How the community answered
(48 responses)- A4% (2)
- B2% (1)
- C88% (42)
- D6% (3)
Explanation
According to the International Standards for the Professional Practice of Internal Auditing, particularly Standard 2420 ?Quality of Communications, internal audit communications should be accurate, objective, clear, concise, constructive, complete, and timely. Ensuring that communications are relevant, logical, and free from errors is essential for maintaining the credibility and effectiveness of the internal audit function and for providing management with reliable information for decision-making.
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