試験IIA-CIA-Part2-JPN トピック7 問題161 スレッド

According to IIA guidance, internal auditors are typically required to conduct a preliminary risk assessment when planning an assurance engagement to identify key areas of focus. However, for consulting engagements, the need for a preliminary risk assessment is not as stringent, as these engagements are often more flexible and driven by the specific needs of the client. Consulting engagements may not follow the same structured approach as assurance engagements, and the scope may evolve based on the client's requirements.
IIA Reference:
IIA Standard 2201: Planning Considerations requires internal auditors to consider significant risks when planning engagements. However, this standard is more rigidly applied to assurance engagements.
The Practice Advisory 2201-2: Consulting Engagements notes that consulting engagements might not require the same level of preliminary risk assessment, depending on the nature of the engagement and the needs of the client.