Exam IIA-CHAL-QISA Topic 2 Question 11 Discussion

Actual exam question for IIA's IIA-CHAL-QISA exam
Question #: 11
Topic #: 2

Which of the following is essential for ensuring that the internal audit activity's findings and recommendations receive adequate consideration?

A. Reporting results of audits with recommendations to management. B. Providing formal follow-up procedures to ensure that management complies with an action plan or accepted risk of not taking action. C. Reporting quarterly to management that the audit plan is focused on higher exposures of risk. D. Discussing audit findings with independent auditors.

Suggested Answer: B Vote an answer

Ensuring Compliance: To ensure that audit findings and recommendations are addressed, formal follow-up procedures are necessary.
Follow-up Procedures: These procedures involve tracking the implementation of recommendations and verifying that management has taken appropriate action or has accepted the risks of not acting.
Reporting to Management: Regular reporting on the status of follow-up actions helps maintain accountability and transparency.
Standard Requirement: This aligns with the IIA's Standard 2500 ?Monitoring Progress, which requires internal audit activities to establish and maintain a system to monitor the disposition of results communicated to management.

by Algernon at Aug 09, 2026, 06:29 AM

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