IIA Exam IIA-CIA-Part2 Topic 1 Question 93 Discussion

Actual exam question for IIA's IIA-CIA-Part2 exam

Question #: 93
Topic #: 1

Which of the following internal audit activities is performed in the design evaluation phase?

AThe internal auditor reviews prior audits and workpapers.

BThe internal auditor identifies the controls over segregation of duties.

CThe internal auditor checks a process for completeness.

DThe internal auditor communicates the audit results to management.
During the design evaluation phase of an audit, the internal auditor's primary role is to assess whether the controls in place are appropriately designed to mitigate risks. This includes identifying key controls such as those over segregation of duties, which is a fundamental control to prevent fraud and errors by ensuring that no single individual has control over all aspects of a transaction.
IIA Reference:
IIA Standard 2201: Planning Considerations highlights the importance of evaluating the adequacy of controls during the design phase. Identifying controls over segregation of duties is a critical step in this process as it ensures that the design is robust and capable of mitigating risks.

Show Suggested Answer

Suggested Answer: B

by Phyliss at Nov 14, 2024, 11:31 PM

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Deandrea

1 months ago

Option A, of course! The internal auditor has to review past audits to make sure they're not reinventing the wheel. It's like reading the instruction manual before assembLindy the furniture.

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Lindy

1 months ago

I'm still trying to figure out what 'design evaluation' means. Sounds like a fancy term for auditing, but I'll go with option B. Segregation of duties is always a big deal.

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Margart

19 days ago

I agree, segregation of duties is crucial in the design evaluation phase.

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Kassandra

24 days ago

Option B) The internal auditor identifies the controls over segregation of duties.

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Nickie

1 months ago

Option D? Really? Communicating the audit results is important, but it's not part of the design evaluation phase. These options are a bit of a mixed bag.

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Kate

16 days ago

C) The internal auditor checks a process for completeness.

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Roxane

21 days ago

B) The internal auditor identifies the controls over segregation of duties.

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Dorothy

22 days ago

A) The internal auditor reviews prior audits and workpapers.

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Herman

2 months ago

I'm not sure, but I think A) The internal auditor reviews prior audits and workpapers could also be a valid activity in the design evaluation phase.

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Nicholle

2 months ago

I agree with Roxanne, because in the design evaluation phase, it's important to ensure proper segregation of duties.

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Eladia

2 months ago

I'm going with option C. Checking a process for completeness is definitely something the internal auditor would do during the design evaluation.

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Alethea

1 months ago

I agree, but I think option B is crucial too, identifying controls over segregation of duties is essential for a thorough audit.

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Nada

1 months ago

Checking for completeness is definitely important, but communicating the audit results to management (option D) is also a key activity.

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Ivory

2 months ago

I think option A is also important, reviewing prior audits can provide valuable insights.

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Roxanne

2 months ago

I think the answer is B) The internal auditor identifies the controls over segregation of duties.

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Elden

2 months ago

I think option B is the way to go. Identifying the controls over segregation of duties is a key part of the design evaluation phase.

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Vivan

2 months ago

The internal auditor reviewing prior audits and workpapers seems like the logical choice here. It's all about evaluating the design of the process, not the actual implementation.

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