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IIA-CIA-PART2 · Question #387

Which of the following best describes why an internal audit activity would consider sending written preliminary observations to the audit client?

The correct answer is B. Written observations help the internal auditors express the significance. Sending written preliminary observations to the audit client serves an important purpose in the audit process. It allows internal auditors to convey their findings clearly and helps in highlighting the significance of the issues identified during the audit.

Communicating Results

Question

Which of the following best describes why an internal audit activity would consider sending written preliminary observations to the audit client?

Options

  • AWritten observations allow for more interpretation.
  • BWritten observations help the internal auditors express the significance.
  • CWritten and verbal observations are equally effective.
  • DWritten observations limit premature agreement.

How the community answered

(45 responses)
  • A
    4% (2)
  • B
    87% (39)
  • C
    2% (1)
  • D
    7% (3)

Explanation

Sending written preliminary observations to the audit client serves an important purpose in the audit process. It allows internal auditors to convey their findings clearly and helps in highlighting the significance of the issues identified during the audit.

Topics

#preliminary observations#audit communication#written communication#significance of findings

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