Exam IIA-CIA-Part1 All QuestionsBrowse all questions from this exam
Question 79

A company has entered into a $20, 000, 000 fixed-price contract with a general contractor for the construction of a new retail outlet. For this contract, which of the following would represent the greatest risk?

    Correct Answer: D

    In a fixed-price contract, the highest risk for the client is the substitution of inferior materials. The contractor is locked into a set price and may attempt to cut costs to maintain profitability, potentially leading to the use of lower-quality materials. Excessive labor charges, poor protection of materials, and failure to stay within budget are concerns primarily for the contractor, as they must manage costs within the fixed price.

Discussion
hustinOption: D

I mean why is D

rizipakistani

Correct answer is D, because the question statement explicitly says "Fixed Price Contract". So when there is a fixed price contract, the biggest risk is that the service provider might provide inferior quality service to keep the service within the contract price.

hustin

What does it mean? I dont get it

Iysh

The other three reasons are a risk to the contractor since he has to bear the extra since it's a fixed price contract. Substitution of inferior materials will only affect the company.