According to IIA guidance, which of the following objectives was most likely formulated for a non- assurance engagement?

The correct answer is B. The internal audit activity will inform management on the possible risks of moving the data. Non-assurance engagements, such as consulting activities, involve providing advisory services that add value to management without the auditor expressing a formal opinion or providing assurance on the effectiveness of controls or processes.

Planning the Engagement

Question

Options

AThe internal audit activity will assess the effects of changes in maintenance strategy on the
BThe internal audit activity will inform management on the possible risks of moving the data
CThe internal audit activity will ascertain whether the data center security arrangements are
DThe internal audit activity will ensure equipment downtime risks have been managed in

How the community answered

(27 responses)

A
4% (1)
B
70% (19)
C
19% (5)
D
7% (2)

Explanation

Non-assurance engagements, such as consulting activities, involve providing advisory services that add value to management without the auditor expressing a formal opinion or providing assurance on the effectiveness of controls or processes.

Topics

#consulting engagement#non-assurance objectives#advisory services#engagement objectives

Community Discussion

No community discussion yet for this question.

Full IIA-CIA-PART2 Practice