Certified Internal Auditor (CIA) Practice Test

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After interviewing client personnel and understanding operations, what is the typical presentation of testwork results?

Finding.
Conclusion.
Recommendation.
Meeting with senior management.

The correct answer is: Finding.

In the context of internal auditing, the presentation of test work results typically focuses on findings, which are the observed facts and issues identified through the testing process. When auditors conduct interviews and gather information about operations, they analyze this data to identify any discrepancies, inefficiencies, or areas of concern. The findings serve as a critical component of the audit report, providing a basis for conclusions and any subsequent recommendations. They highlight the issues uncovered during the audit and inform stakeholders about the state of operations, compliance, and risk areas. While conclusions and recommendations are important elements of the audit process, the initial presentation of results is framed around the findings, which form the foundation for all subsequent discussions and actions. Meeting with senior management may occur later in the process, but it is not the typical format for presenting the results of test work directly after data collection and analysis. Thus, focusing on findings is essential to accurately convey the results of the audit work performed.