Exam IIA-CIA-Part1 Topic 4 Question 192 Discussion

Actual exam question for IIA's IIA-CIA-Part1 exam
Question #: 192
Topic #: 4

Which of the following statements is the most appropriate example of the internal audit activity exercising due professional care during an audit of the payroll department?

A. Internal auditors ensure that the work program is appropriately designed in order to identify all of the risks surrounding the payroll process. B. Internal auditors determine whether the policies, procedures, and practices of the payroll department are operating in accordance with relevant laws. C. Internal auditors verify whether the board of directors has implemented effective internal controls over the processes used by the payroll department. D. Internal auditors ask the organization's risk manager to determine whether the degree of work planned is sufficient to determine whether payroll payments were complete and accurate.

Suggested Answer: A Vote an answer

Exercising due professional care means ensuring that audit procedures are sufficient to meet the audit objectives and identify all significant risks. Ensuring that the work program is appropriately designed to identify all risks surrounding the payroll process demonstrates due professional care, as it involves planning and performing the audit with diligence and thoroughness.
* Option B: Determining compliance with laws is part of due professional care but not as comprehensive as designing the work program to identify all risks.
* Option C: Verifying internal controls implementation is part of the audit scope but does not fully encompass due professional care in planning and executing the audit.
* Option D: Consulting with the risk manager is a good practice but does not substitute for the auditor's responsibility to plan and perform the audit.
References:
* IIA Standard 1220: Due Professional Care.
* IIA Practice Guide: Due Professional Care.

by Betty at May 01, 2026, 07:22 AM

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