Exam IIA-CIA-Part2 Topic 3 Question 246 Discussion

Actual exam question for IIA's IIA-CIA-Part2 exam
Question #: 246
Topic #: 3
Which of the following statements is false regarding audit criteria?

Suggested Answer: A Vote an answer

Audit criteria should be appropriate and specific to each audit assignment, considering the unique context and objectives of each engagement. Consistency across all audit assignments (Option A) is not always feasible or desirable, as it could lead to inappropriate assessments. Instead, criteria should be flexible to allow the identification of nonadherence, represent reasonable standards, and align with good management practices relevant to each specific audit.
IIA Standard 2201: Planning Considerations.
IIA Practice Guide on Audit Planning.

by Horace at May 24, 2026, 01:23 PM

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