Exam IIA-CIA-Part2 Topic 7 Question 414 Discussion
Actual exam question for IIA's IIA-CIA-Part2 exam
Question #: 414
Topic #: 7
Question #: 414
Topic #: 7
Which of the following would be most useful for an internal auditor to obtain during the preliminary survey of an engagement on internal controls over user access management?
Suggested Answer: A Vote an answer
* A. The policy for granting, modifying, and deleting user access:Correct. Understanding the policy ensures the auditor knows the framework and controls in place.
* B. A sample of change request forms:Useful for testing but not as foundational as reviewing the policy.
* C. User access reports reviewed by management:This evaluates monitoring but does not establish a baseline understanding of controls.
* D. A current listing of system users and employees:Important for reconciliation but secondary to understanding the control framework.
CIA Exam Syllabus Reference:
Domain V: Performing Internal Audit Services - Preliminary Surveys.
* B. A sample of change request forms:Useful for testing but not as foundational as reviewing the policy.
* C. User access reports reviewed by management:This evaluates monitoring but does not establish a baseline understanding of controls.
* D. A current listing of system users and employees:Important for reconciliation but secondary to understanding the control framework.
CIA Exam Syllabus Reference:
Domain V: Performing Internal Audit Services - Preliminary Surveys.
by Sandy at Apr 10, 2026, 12:19 AM
0
0
0
10
Comments
Upvoting a comment with a selected answer will also increase the vote count towards that answer by one. So if you see a comment that you already agree with, you can upvote it instead of posting a new comment.
Report Comment
Commenting
You can sign-up / login (it's free).