Certified Internal Auditor (CIA) Part 2: Practice of Internal Auditing — Question 87

According to IIA guidance, which of the following represents sufficient information?

Answer options

• A. Information that is factual, adequate, and convincing.
• B. Information that is best attainable through the use of appropriate engagement techniques.
• C. Information that supports engagement objectives and recommendations.
• D. Information that helps the organization meet its goals.

Correct answer: A

Explanation

The correct answer, A, emphasizes that sufficient information must be factual, adequate, and persuasive, aligning with IIA standards. Options B, C, and D, while relevant to information quality, do not specifically address the characteristics of sufficiency as defined by IIA guidance.