IIA Exam IIA-CIA-Part1 Topic 7 Question 49 Discussion

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

Question #: 49
Topic #: 7

Which of the following is true regarding the auditing of soft controls?

ASoft controls should not be audited due to subjectivity issues.

BThere are no effective tools to use for audits of soft controls.

CTraditional testing is less suitable for soft controls assessment.

DManagement input is the best source for assessment of soft controls.

Show Suggested Answer

Suggested Answer: C

by Sharee at May 01, 2024, 10:52 AM

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5 months ago

I think C makes the most sense. Objective measures are just not that effective.

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5 months ago

True. Management has insights we can’t ignore. But can it solely be trusted?

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5 months ago

But management input as the best source? Statement D? Could be useful, right?

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6 months ago

Exactly, that makes C pretty logical. Traditional tests are less suitable.

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6 months ago

Yeah, soft controls are always hard to assess. Traditional testing methods don’t seem to fit.

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6 months ago

This question seems tricky. Auditing soft controls? Never thought about that.

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