IIA Exam IIA-CIA-Part1 Topic 7 Question 35 Discussion

Actual exam question for IIA's IIA-CIA-Part1 exam

Question #: 35
Topic #: 7

Under which of the following circumstances should the final audit report include a disclosure of nonconformance with the Standards?

AAn external quality assessment of the internal audit activity is performed only once every five years.

BThe internal auditor provided negative assurance, because he found no evidence of misconduct.

CThe annual internal audit plan includes some consulting engagements that are based on opportunities rather than risks to the organization.

DA new internal auditor moved into the internal audit activity from the payroll department and was immediately assigned to the payroll audit.

Show Suggested Answer

Suggested Answer: C

by Stephaine at Jul 29, 2023, 03:27 AM

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Verda

2 days ago

But what about when the internal auditor provides negative assurance because they found no evidence of misconduct? Shouldn't that also be disclosed in the final audit report?

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Malcolm

5 days ago

I agree with Norah. It's important to disclose nonconformance when there is a risk of errors or misconduct due to lack of experience or expertise.

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Norah

7 days ago

I think the final audit report should include a disclosure of nonconformance with the Standards when there is a new internal auditor assigned to a task they are not qualified for.

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