Q: 6
Which of the following scenarios would cause a chief audit executive (CAE) to immediately
discontinue using any statements that would indicate conformance with the Standards in an audit
report?
Options
Discussion
Its D here, since restricting access to records means you can’t really say you’re following the Standards anymore. The other choices don’t break compliance like that. Pretty sure about this one but open if anyone sees it differently.
Its C
Why wouldn't C trigger an immediate stop too? Lack of team knowledge is a Standards issue but maybe only D leads to instant nonconformance.
C or D. I was thinking C could be an issue if the audit team lacks knowledge, since that'd impact quality and maybe compliance, but D is more direct with access being restricted. Could be missing something-what do you all think?
D , restricting access means immediate nonconformance with the Standards per IIA rules.
Seen this on practice exams, it's D. Official guide covers access restriction scenarios.
C , if the team doesn't have knowledge, that's a Standards issue too. Trap wording on D.
D , since audit results are impacted right away if you can't get records.
D is the one, since losing access to records directly violates the Standards and you can't claim conformance at that point. Other options don't trigger that immediate stop, at least from what I've seen in similar questions. Agree?
Its D, restriction on access means you can't claim full conformance with Standards. Not seeing another option here that fits "immediately".
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