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IIA-CIA-PART2 · Question #442

What information would be most useful to an internal auditor who is attempting to identify specific processes to include in the scope of an assurance engagement?

The correct answer is D. Recent area performance indicators against productivity metrics. When identifying specific processes to include in the scope of an assurance engagement, the most useful information for an internal auditor is recent area performance indicators against productivity metrics. This data helps the auditor identify areas with potential risks or…

Planning the Engagement

Question

What information would be most useful to an internal auditor who is attempting to identify specific processes to include in the scope of an assurance engagement?

Options

  • ARecent organizationwide recognition awards given to employees within the area.
  • BThe timing of the most recent audit of the area.
  • CManagement's presentation to the board regarding recent area achievements.
  • DRecent area performance indicators against productivity metrics.

How the community answered

(27 responses)
  • A
    7% (2)
  • B
    7% (2)
  • C
    4% (1)
  • D
    81% (22)

Explanation

When identifying specific processes to include in the scope of an assurance engagement, the most useful information for an internal auditor is recent area performance indicators against productivity metrics. This data helps the auditor identify areas with potential risks or inefficiencies that might warrant further examination.

Topics

#engagement scope#risk-based planning#performance indicators#assurance engagement

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