IIA Exam IIA-CGAP Topic 1 Question 54 Discussion

Actual exam question for IIA's IIA-CGAP exam

Question #: 54
Topic #: 1

The__________ is where the audit determines whether process controls exist and are sufficient to provide reasonable assurance that the desired performance will be achieved. Where as The ____________ is where the audit includes methodology for measuring performance either because the audited entity is not measuring its own performance or because its performance measurement efforts are or may be incomplete or unreliable.

AMeasurement-based approach, process-based approach

BProcess-based approach, measurement-based approach

CPlanning-based approach, measurement-based approach

DMeasurement-based approach, control-based approach

Show Suggested Answer

Suggested Answer: A

by Gilma at Jan 09, 2023, 03:31 PM

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Novella

16 hours ago

Hmm, this question is a bit tricky. I'll go with option B, the process-based approach and the measurement-based approach. Sounds legit to me, but I'm open to other opinions.

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Vanesa

5 days ago

The process-based approach is where the audit determines whether process controls exist, while the measurement-based approach is where the audit includes methodology for measuring performance. I'm pretty sure this is the correct answer, but let's see what the others think.

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