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IIA-CIA-PART2 · Question #401

Which type of assurance engagement is conducted to determine whether a process or area is performing as intended, accomplishing its objectives, and doing so in an efficient and economical way?

The correct answer is B. Operational audit. An operational audit is conducted to evaluate whether an organization's processes or areas are performing as intended, accomplishing their objectives, and doing so in an efficient and economical way. This type of audit focuses on the effectiveness, efficiency, and economy of

Planning the Engagement

Question

Which type of assurance engagement is conducted to determine whether a process or area is performing as intended, accomplishing its objectives, and doing so in an efficient and economical way?

Options

  • ACompliance audit.
  • BOperational audit.
  • CFinancial audit.
  • DProvider audit.

How the community answered

(40 responses)
  • A
    3% (1)
  • B
    90% (36)
  • C
    3% (1)
  • D
    5% (2)

Explanation

An operational audit is conducted to evaluate whether an organization's processes or areas are performing as intended, accomplishing their objectives, and doing so in an efficient and economical way. This type of audit focuses on the effectiveness, efficiency, and economy of

Topics

#operational audit#audit types#efficiency and effectiveness#engagement objectives

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