IIA Exam IIA-IAP Topic 4 Question 9 Discussion

Actual exam question for IIA's IIA-IAP exam

Question #: 9
Topic #: 4

During a procurement process consulting engagement, the internal auditors reviewed contracts for the hospital's supply of medicine. Which of the following would the internal auditors most likely recommend to improve the effectiveness of the procurement process?

AThe procurement process should begin with clearly specified needs.

BThe procurement process must be comprehensively documented.

COnly qualified procurement professionals should manage the procurement process.

Show Suggested Answer

Suggested Answer: A

Comprehensive and Detailed Step-by-Step Explanation:

Reference to Best Practices in Procurement:

Clearly specifying needs at the outset ensures that procurement decisions align with organizational objectives and operational requirements.

Reasoning:

Option A is correct because specifying needs at the beginning helps avoid over-purchasing, under-purchasing, or acquiring unsuitable items, thus improving the overall effectiveness of the procurement process.

Option B (comprehensive documentation) is important for transparency and compliance but does not directly improve the effectiveness of procurement outcomes.

Option C (qualified professionals) ensures competence but is secondary to having clear, specified needs driving the process.

Impact of Clear Needs Specification:

It ensures the procurement process delivers value, meets quality requirements, and aligns with operational demands.

by Ahmed at Mar 22, 2025, 02:46 PM

Limited Time Offer

25%

18 days ago

C) Qualified professionals? Psh, give me a clipboard and a pen, I can handle this procurement thing.

upvoted 0 times

Marilynn

3 days ago

A) The procurement process should begin with clearly specified needs.

upvoted 0 times

...

Margurite

20 days ago

But wouldn't documenting the procurement process comprehensively also be important?

upvoted 0 times

...

Charlette

23 days ago

I agree with Tijuana, starting with clearly specified needs is crucial for effective procurement.

upvoted 0 times

...

29 days ago

A) Clearly specified needs are key to an effective procurement process. That's a no-brainer!

upvoted 0 times

Ciara

4 days ago

C) Only qualified procurement professionals should manage the procurement process.

upvoted 0 times

...

Mee

12 days ago

B) The procurement process must be comprehensively documented.

upvoted 0 times

...

Kris

24 days ago

A) Clearly specified needs are key to an effective procurement process. That's a no-brainer!

upvoted 0 times

...

Tijuana

1 months ago

I think the internal auditors would recommend option A.

upvoted 0 times

...