IIA Exam IIA-CGAP Topic 6 Question 100 Discussion

Actual exam question for IIA's IIA-CGAP exam

Question #: 100
Topic #: 6

Auditors must master a variety of techniques for gathering information. All of the techniques, which involve both manual and electronic means, are described below EXCEPT:

APlanning and controlling.

BReviewing management reports

CDirect observation --- Auditors can obtain valuable information and evidence by directly observing the customer's operations and work processes.

DInterviews --- it is important to meet with personnel involved in the processes being audited to discuss key issues.

Show Suggested Answer

Suggested Answer: A

by Estrella at Apr 04, 2025, 04:51 PM

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Vivan

10 days ago

This is a trick question! The answer is clearly A) Planning and controlling. Auditors can't just wing it, they need to have a solid plan in place.

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Lai

12 days ago

I disagree, I think the answer is B) Reviewing management reports because it is not a technique for gathering information.

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Coleen

13 days ago

I agree with Lonny, because planning and controlling are essential techniques for auditors.

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Buddy

16 days ago

D) Interviews is definitely the odd one out here. Auditors can't just show up and start interrogating people, they need to plan and coordinate those meetings.

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Lonny

22 days ago

I think the answer is A) Planning and controlling.

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Laurel

22 days ago

I'm pretty sure the correct answer is A) Planning and controlling. Auditors don't really 'master' that technique, it's more of a process they follow.

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