Question 31

Question

When an internal auditor applies due professional care to perform an assurance engagement, which
of the following must she consider?
1. Findings of the last audit engagement performed.
2. Probability of significant errors, irregularities, or noncompliance.
3. Extent of work needed to achieve engagement objectives.
4. Cost of the engagement versus the potential benefits.

Accepted Answer

2, 3, and 4 only

AjayC · Answer

B , seen this setup in official practice before, but double check the study guide.

Jamie · Answer

Its C, last audit findings aren't always required for due care but risk/probability and extent of work are key. Pretty sure this matches IIA standards. Agree?

Nora D. · Answer

C tbh, saw a similar scenario on mock tests, lines up with IIA guidance.

IIA IIA-CRMA Real Exam Questions [October 2026 Update] Quiz

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