Valid IIA-CIA-Part2 Dumps shared by ExamDiscuss.com for Helping Passing IIA-CIA-Part2 Exam! ExamDiscuss.com now offer the newest IIA-CIA-Part2 exam dumps, the ExamDiscuss.com IIA-CIA-Part2 exam questions have been updated and answers have been corrected get the newest ExamDiscuss.com IIA-CIA-Part2 dumps with Test Engine here:
What is the primary purpose of using a flowchart in the internal audit process?
Correct Answer: D
A flowchart is primarily used to evaluate the design of controls by visually representing the sequence of operations, decision points, and control activities within a process. This helps the internal auditor identify weaknesses, redundancies, and gaps in internal controls. * Preparing for testing the effectiveness of controls (A) comes later in the audit process, after evaluating the design. * Planning for evaluating potential losses (B) focuses on risk assessment rather than control design. * Preparing a sampling plan (C) is a different step in the audit process, where the auditor determines the scope and sample size. Reference:IIA's International Professional Practices Framework (IPPF) - Implementation Guide 2200: Engagement Planning.