Q: 3
Which of the following scenarios demonstrates nonconformance with the Standards?
Options
Discussion
C . The IIA Standards require that the audit plan is based on a documented risk assessment, so if the CAE skips that step, it's a real breach. D looks tricky but IIA allows up to 5 years for the first external quality assessment, so it's not nonconformance at 2 years. Seen similar questions in practice tests-C is usually it. Disagree?
Yeah, I think C is more of a clear nonconformance. The Standards say the audit plan must be based on a risk assessment, so skipping that step is a direct violation. D isn't nonconformance yet since the external assessment just has to be done within 5 years. Agree?
Option C Similar scenario came up in official study materials, risk assessment before audit plan is required per the Standards.
These IIA questions love nitpicking wording, makes it way harder than it should be. C here
I don’t think it’s D, since external quality assessments aren’t required until after five years. C is the real Standards breach here because the risk assessment must come first on any audit plan. Option B is a capability gap but not direct nonconformance. Anyone disagree?
Option C
I saw a similar question in exam reports, most went with D
B seems like a problem too, since lacking required skills on a high-risk audit could violate Standards about competency. Not sure it's more blatant than C though, but B is a trap here.
Not sure D is actually nonconformance here-IIA gives up to 5 years for the first external quality assessment, so missing it at 2 years isn't a violation yet. C is an outright Standards breach since audit plans must be risk-based. C.
C fits best. The Standards specifically require a risk assessment before making the audit plan, so skipping that is nonconformance. Pretty sure about this, but D is tempting since quality assessments are also mandatory.
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