Exam IIA-CIA-Part2 All QuestionsBrowse all questions from this exam
Question 149

Which of the following would most likely include recommendations for process improvements?

Due diligence engagement.

Forensic investigation.

Internal audit engagement.

Consulting engagement.

    Correct Answer: C

    Process improvement recommendations are typically a part of internal audit engagements and consulting engagements because both focus on evaluating and enhancing operational effectiveness and efficiency. Due diligence engagements usually focus on assessing the viability and risks of a potential investment, acquisition, or partnership, without inherently providing improvement suggestions. Forensic investigations aim to uncover specific information related to fraud or misconduct and are also not focused on process improvement recommendations. Therefore, the correct answer includes internal audit engagements and consulting engagements but not due diligence or forensic investigations.

Discussion
nickmangOption: C

A Due Diligence Audit is basically a review of an organization that your company may want to acquire or merge with. As such, there is no audit step that will include the auditor telling the organization what it can do better. It's just telling your company how good the organization actually is. No opportunities for improving anything. The other audits, however, could involve some areas for possible improvements.