IIA Exam IIA-CIA-Part3 Topic 12 Question 83 Discussion

Actual exam question for IIA's IIA-CIA-Part3 exam

Question #: 83
Topic #: 12

Which of the following statements describes the typical benefit of using a flat organizational structure for the internal audit activity, compared to a hierarchical structure?

AA flat structure results in lower operating and support costs than a hierarchical structure.

BA flat structure results in a stable and very collaborative environment.

CA flat structure enables field auditors to report to and learn from senior auditors.

DA flat structure is more dynamic and offers more opportunities for advancement than a hierarchical structure.

Show Suggested Answer

Suggested Answer: A

by Ryann at Jul 07, 2024, 06:31 PM

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Socorro

5 months ago

Wait, are we talking about a flat structure or a pancake structure? I get those confused sometimes. Either way, I'm gonna have to go with B - can't beat that collaborative vibe, am I right?

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Merri

5 months ago

I agree, but I prefer the stable and collaborative environment of a flat structure.

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Viva

5 months ago

I think a flat structure results in lower operating and support costs than a hierarchical structure.

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Carissa

6 months ago

Hmm, I'm not sure a flat structure is that stable. Sounds like a recipe for chaos to me. I'd play it safe and go with C - the senior auditors can keep the juniors in line.

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Elfrieda

5 months ago

I see your point. D also mentions more opportunities for advancement, which is something to consider.

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Sherita

5 months ago

True, but C mentions the importance of learning from senior auditors, which is crucial for growth.

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Malcom

6 months ago

But B says it creates a stable and collaborative environment, which could be beneficial.

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Marva

6 months ago

I think A is the best option. Lower costs are always a good thing.

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Harley

6 months ago

I disagree, a flat structure is way more dynamic and flexible. You get to learn directly from the top dogs, plus there's more room for advancement. I'm going with D.

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Stefany

5 months ago

I also think there's more room for advancement in a flat structure.

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Laura

5 months ago

I agree, you get to learn directly from the top dogs.

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Yolande

5 months ago

I think a flat structure is definitely more dynamic and flexible.

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Abel

5 months ago

I also think there's more room for advancement in a flat structure.

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Nickolas

5 months ago

I agree, you get to learn directly from the top dogs.

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Jill

6 months ago

I think a flat structure is definitely more dynamic and flexible.

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Maxima

6 months ago

A flat structure definitely has lower operating costs, but it can also lead to less collaboration and support for junior auditors. I'd go with B on this one.

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Malcolm

6 months ago

But a hierarchical structure allows for more learning from senior auditors.

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Layla

6 months ago

I agree, a flat structure can be stable and collaborative.

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Lenna

6 months ago

I see your point, Mariko. But I think C) A flat structure enables field auditors to report to and learn from senior auditors makes more sense in this context.

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Mariko

7 months ago

I disagree, I believe the answer is D) A flat structure is more dynamic and offers more opportunities for advancement than a hierarchical structure.

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Chauncey

7 months ago

I think the answer is A) A flat structure results in lower operating and support costs than a hierarchical structure.

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