IIA Exam IIA-CRMA Topic 8 Question 66 Discussion

Actual exam question for IIA's IIA-CRMA exam

Question #: 66
Topic #: 8

If an engagement client disputes that a specific action or process is within the scope of the internal audit activity, what would be the most appropriate way for the internal audit activity (IAA) to respond?

ATerminate the audit engagement in full because an operational audit will not be productive without the client's cooperation.

BTerminate only the specific action or process with which the client disagrees and work to determine a substitute function that will not impede further IAA or the client-audit relationship.

CRefer the client to the IAA's charter and the approved yearly audit plan, which includes the areas designated for audit in the current time period.

DSeek the approval of senior management or the board in mediation, allowing an overseer to clarify the scope of the audit engagement for the client.

Show Suggested Answer

Suggested Answer: B

by Audra at Oct 18, 2023, 11:15 PM

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Blondell

I like the idea of trying to find a substitute function that doesn't impede the audit or the client relationship. That shows some flexibility on the IAA's part.

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Selma

16 days ago

But what if the client still disagrees? Shouldn't we seek approval from senior management or the board for mediation?

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25 days ago

I think the most appropriate way is to refer the client to the IAA's charter and the approved yearly audit plan.

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