Exam IIA-CIA-Part2 Topic 2 Question 108 Discussion

Actual exam question for IIA's IIA-CIA-Part2 exam
Question #: 108
Topic #: 2
The internal auditor and her supervisor are in dispute about a risk that was not tested during an audit of the procurement function. Which of the following tools would best support the auditor's decision not to test the risk?

Suggested Answer: D Vote an answer

An assurance map is a tool that provides a visual representation of the coverage of risks by various assurance providers. It supports the auditor's decision by showing which risks are being addressed by internal audit and other functions, and which risks are not being tested. This can help justify the auditor's decision not to test a particular risk, by demonstrating that it has already been covered or deemed low priority. References:
* "Internal Auditing: Assurance & Advisory Services" (The Institute of Internal Auditors)
* "Creating an Assurance Map" (IIA Practice Guide)

by Solomon at Apr 21, 2026, 07:50 PM

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