Certified Internal Auditor (CIA) Practice Test

Disable ads (and more) with a membership for a one time $2.99 payment

Study for the Certified Internal Auditor Test. Ace the exam with our robust set of flashcards and multiple choice questions. Each question includes hints and explanations. Prepare effectively for your CIA exam!

Each practice test/flash card set has 50 randomly selected questions from a bank of over 500. You'll get a new set of questions each time!

Practice this question and more.


In evaluating the sufficiency of evidence, what aspect should be considered the most?

  1. The quantity of evidence

  2. The relevance of evidence

  3. The source of information

  4. The nature of the evidence

The correct answer is: The source of information

In evaluating the sufficiency of evidence, it is essential to prioritize the aspect of relevance. Relevance refers to how closely the evidence relates to the specific audit objectives and findings under examination. Evidence that is relevant directly supports or contradicts the claims being tested, making it indispensable in forming a sound conclusion during the audit process. While the quantity of evidence, the source of information, and the nature of the evidence are all important factors in assessing evidence, relevance ensures that the evidence directly addresses the issues at hand. For instance, a large volume of irrelevant evidence might overwhelm an auditor but ultimately fails to inform the relevant aspects of the audit. Similarly, evidence from unreliable sources may not uphold the integrity of findings even if it is abundant. Thus, when evaluating sufficiency, auditors must prioritize relevant evidence to ensure their conclusions are grounded in what matters most to the audit objectives, leading to more effective and accurate auditing outcomes.