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NO.1 According to the International Professional Practices Framework, which of the following is not
an objective of the exit conference?
A. Receive client feedback and clarification.
B. Review audit recommendations.
C. Resolve disagreements.
D. Plan future engagements.
Answer: D
IIA-CIA-Part2 Revision
NO.2 In response to an audit finding, senior management informed the auditor that the issue would
be investigated and resolved when time permitted. According to the International Professional
Practices Framework, this action was not acceptable because:
A. Responses should include sufficient information to evaluate the adequacy and timeliness of
corrective action.
B. The board had not reviewed management's responses to the engagement observations and
recommendations.
C. Other departments should have been contacted to determine if they shared responsibility for
corrective action.
D. The appropriate level of management was not involved in the review and resolution of the issue.
Answer: A
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