IIA-CIA-PART2 Question #315: Real Exam Question with Answer & Explanation

The correct answer is D. Criteria. In the five-attribute approach to documenting deficiencies, the attribute that answers the question "What should be in place?" is Criteria. Criteria represent the standards, measures, or expectations used in making an evaluation and/or verification (what should be). It defines wh

Question

Considering the five-attribute approach to documenting deficiencies in an area under review which of the following answers the question. "What should be in place?''

Options

AAction plan
BRecommendation
CCondition
DCriteria

Explanation

In the five-attribute approach to documenting deficiencies, the attribute that answers the question "What should be in place?" is Criteria. Criteria represent the standards, measures, or expectations used in making an evaluation and/or verification (what should be). It defines what the process or control should achieve, serving as a benchmark against which the actual condition (what is) is compared. The criteria are essential for identifying deviations and determining the nature and significance of deficiencies.

Community Discussion

No community discussion yet for this question.

Full IIA-CIA-PART2 Practice