Certified Internal Auditor (CIA) Part 2: Practice of Internal Auditing — Question 206

According to IIA guidance, which of the following objectives was most likely formulated for a non-assurance engagement?

Answer options

• A. The internal audit activity will assess the effects of changes in maintenance strategy on the availability of production equipment.
• B. The internal audit activity will inform management on the possible risks of moving the data warehouse to a cloud server maintained by a third party.
• C. The internal audit activity will ascertain whether the data center security arrangements are compliant with agreed terms.
• D. The internal audit activity will ensure equipment downtime risks have been managed in accordance with the internal policy.

Correct answer: B

Explanation

Option B is correct because it involves advising management on potential risks rather than providing assurance. The other options (A, C, D) are related to assurance activities, assessing compliance or evaluating risks in a way that suggests a level of assurance is being provided.