Exam IIA-CIA-Part2 Topic 2 Question 176 Discussion

Actual exam question for IIA's IIA-CIA-Part2 exam
Question #: 176
Topic #: 2
What is the primary purpose of creating a preliminary draft audit report?

Suggested Answer: C Vote an answer

The primary purpose of creating a preliminary draft audit report is to facilitate communication with management of the area under review. This draft allows for discussion and feedback on the findings, recommendations, and any potential misunderstandings or disagreements before the final report is issued. It helps ensure that the final report is accurate, fair, and reflects the input of both the auditors and management.
References:
* The IIA's International Standards for the Professional Practice of Internal Auditing (Standards), specifically Standard 2410 - Criteria for Communicating.
* The IIA's Practice Guide on Communicating Results.

by Hugo at Aug 05, 2025, 03:27 AM

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