IIA-CGAP practice question 14 of 35

Following are the field standards that are applicable to all types of audits EXCEPT:

Answer options

A: The controller, in determining the extent and scope of the audit, should study and evaluate the reliability of internal control. Correct answer

B: Competent, relevant, and reasonable evidence should be obtained to support the auditor’s judgment and conclusions regarding the organization, program, activity, or function under audit.

C: The auditor should plan the audit in a manner which ensures that an audit of high quality is carried out in an economic, efficient, and effective way and in a timely manner.

D: The work of the audit staff at each level and audit phase should be properly supervised during the audit; and documented work should be reviewed by a senior member of the audit staff.

Correct Answer:

A. The controller, in determining the extent and scope of the audit, should study and evaluate the reliability of internal control.

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