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IIA Exam IIA-CHAL-QISA Topic 2 Question 2 Discussion

Actual exam question for IIA's IIA-CHAL-QISA exam
Question #: 2
Topic #: 2
[All IIA-CHAL-QISA Questions]

During an assurance engagement an internal auditor uses benchmarking research to support preparation of a report to stakeholders that contains significant findings about control deficiencies. Which of the following skills did the auditor demonstrate?

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Suggested Answer: C

Benchmarking Research: Utilizing benchmarking research to support the preparation of a report demonstrates the auditor's ability to analyze data, compare performance, and identify control deficiencies.

Critical Thinking: This skill involves evaluating and interpreting data to make informed judgments and recommendations, which is essential for identifying significant findings and control deficiencies.

Application in Auditing: Critical thinking helps auditors assess the effectiveness of controls and develop recommendations based on evidence and comparative analysis.


The role of critical thinking in internal auditing as emphasized by the IIA .

Contribute your Thoughts:

Ocie
3 months ago
Haha, the auditor better hope there's no conflict with those stakeholders, or their negotiation skills might be put to the test!
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Genevieve
2 months ago
D) Persuasion and collaboration
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Shawn
3 months ago
C) Critical thinking
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Leigha
3 months ago
A) Internal audit management
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Suzan
4 months ago
I'm not sure about internal audit management - that seems more like a broader skill, not specifically demonstrated in this scenario.
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Kristel
2 months ago
D) Persuasion and collaboration
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Albina
2 months ago
C) Critical thinking
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Izetta
3 months ago
A) Internal audit management
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Noble
3 months ago
D) Persuasion and collaboration
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Nadine
3 months ago
C) Critical thinking
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Ilene
3 months ago
A) Internal audit management
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Brett
4 months ago
I think all the skills mentioned are important, but critical thinking stands out in this scenario.
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Nakita
4 months ago
Persuasion and collaboration could also be relevant, as the auditor likely had to present these findings to stakeholders effectively.
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Fidelia
4 months ago
Critical thinking is definitely the right answer here. The auditor used research to support their findings, which demonstrates analytical skills.
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Karl
3 months ago
D) Persuasion and collaboration
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Cammy
4 months ago
C) Critical thinking
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Twana
4 months ago
I believe persuasion and collaboration are also important skills for the auditor to have.
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Tamera
4 months ago
I agree with Lelia, critical thinking is essential in this situation.
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Lelia
4 months ago
I think the auditor demonstrated critical thinking.
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