IIA Exam IIA-CIA-Part2 Topic 8 Question 55 Discussion

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

Question #: 55
Topic #: 8

An internal auditor completed a consulting engagement covering a recent advertising campaign. The audit client asked the auditor to forward a copy of the report to one of the three advertising agencies used by the organization. According to IIA guidance, which of the following statements is true regarding this request?

AThe internal auditor may communicate the results to the advertising agency as instructed by the audit client, with approval from the chief audit executive.

BThe internal auditor may not communicate the results to this external party regardless of the engagement client's instruction.

CThe internal auditor may send the report and is required to include instructions for the advertising agency to limit further distribution and the use of results.

DThe internal auditor may only communicate the results verbally to the advertising agency and should not provide a hard copy.

Show Suggested Answer

Suggested Answer: A

by Josephine at Feb 02, 2023, 03:07 PM

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Carissa

15 hours ago

Ooh, I'm feeling a bit mischievous today. Let's go with A and then see if the advertising agency can do a little 'creative' distribution of their own. Just kidding, of course! C is the way to go.

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Larae

2 days ago

Haha, this is a tricky one! I bet the auditors are just itching to pass along that juicy report. But hey, rules are rules, right? Better play it safe with B.

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Holley

10 days ago

Why do you think it's C?

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Elsa

11 days ago

I disagree, I believe the correct answer is C.

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Toshia

14 days ago

Hmm, I'm leaning towards D. Why give them a hard copy when we can just discuss the results verbally? That way, we maintain more control over the information.

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Art

15 days ago

B is the way to go here. We can't just hand over our report to an external party, even if the client wants us to. That's a big no-no according to the IIA guidance.

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Polly

16 days ago

I'm pretty sure the correct answer is C. The client asked for it, and we should include instructions to limit further distribution. As long as we cover our bases, I don't see why we can't share the report.

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Holley

26 days ago

I think the answer is A.

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