IIA Exam IIA-CRMA Topic 2 Question 67 Discussion

Actual exam question for IIA's IIA-CRMA exam

Question #: 67
Topic #: 2

[All IIA-CRMA Questions]

Which of the following scenarios best illustrates the principle of due professional care?

AAn internal auditor evaluates the significant risks arising from a consulting engagement.

BAn internal auditor declares that he would have a conflict of interest in providing planned audit support.

CAn internal auditor has been given sufficient authority to access documents needed to make an appraisal of an issue.

DAn internal auditor uses technology-based audit techniques to ensure that all significant risks are identified.

Show Suggested Answer

Suggested Answer: C

by Yuki at Nov 22, 2023, 12:53 AM

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5 days ago

I think Option D is the way to go. Using technology-based audit techniques shows that the internal auditor is thorough and diligent.

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9 days ago

Option B seems to be the best answer. Declaring a conflict of interest is a clear demonstration of due professional care.

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17 days ago

I believe option C is also a good example, having authority to access documents is important for due professional care.

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19 days ago

I agree with Dierdre, using technology-based audit techniques shows due professional care.

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23 days ago

I think the best scenario is option D.

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