Exam IIA-CIA-Part2 Topic 7 Question 555 Discussion

Actual exam question for IIA's IIA-CIA-Part2 exam
Question #: 555
Topic #: 7
Considering the five-attribute approach to documenting deficiencies in an area under review which of the following answers the question. "What should be in place?''

Suggested Answer: D Vote an answer

In the five-attribute approach to documenting deficiencies, the attribute that answers the question "What should be in place?" is Criteria. Criteria represent the standards, measures, or expectations used in making an evaluation and/or verification (what should be). It defines what the process or control should achieve, serving as a benchmark against which the actual condition (what is) is compared. The criteria are essential for identifying deviations and determining the nature and significance of deficiencies.
IIA's International Standards for the Professional Practice of Internal Auditing, Standard 2410 - Criteria for Communicating.

by Georgia at Jun 04, 2026, 05:57 AM

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