Exam IIA-CIA-Part2 All QuestionsBrowse all questions from this exam
Question 32

Which of the following is true of engagement recommendations?

I. Specific suggestions for implementation must be included.

II. The internal auditor's observations and conclusions may serve as the basis.

III. Actions to correct existing conditions or improve operations may be included.

IV. Approaches to correcting or enhancing performance may be suggested.

    Correct Answer: D

    Engagement recommendations in internal auditing often use the internal auditor's observations and conclusions as a basis (II). They can include actions to correct existing conditions or improve operations (III) and suggest approaches to correcting or enhancing performance (IV). However, specific suggestions for implementation are not necessarily required (I). Therefore, options II, III, and IV accurately describe the nature of engagement recommendations.

Discussion
MajijayOption: C

Why not C?

balqis32

recommendations can be both broad and specific. specific recommendation is not a must.