Exam IIA-CIA-Part2 Topic 7 Question 70 Discussion

Actual exam question for IIA's IIA-CIA-Part2 exam
Question #: 70
Topic #: 7
Which of the following types of resources is the most important and challenging to identify and allocate in order to perform an audit engagement?

Suggested Answer: C Vote an answer

Per Standard 2030 - Resource Management, the CAE must ensure appropriate resources are available for engagements. While budgets and IT tools matter, the most critical and challenging resource to allocate is qualified human resources. Skilled auditors with appropriate expertise are essential to meet objectives, and talent shortages often make this the hardest resource to secure.

by Mabel at Mar 18, 2026, 05:59 AM

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