(ISC)2
CCSP · Question #483
Which of the following is NOT a focus or consideration of an internal audit?
The correct answer is A. Certification. In order to obtain and comply with certifications, independent external audits must be performed and satisfied. Although some testing of certification controls can be part of an internal audit, they will not satisfy requirements.
Submitted by rania.sa· Apr 18, 2026Legal, Risk and Compliance
Question
Which of the following is NOT a focus or consideration of an internal audit?
Options
- ACertification
- BDesign
- CCosts
- DOperational efficiency
How the community answered
(34 responses)- A94% (32)
- C3% (1)
- D3% (1)
Explanation
In order to obtain and comply with certifications, independent external audits must be performed and satisfied. Although some testing of certification controls can be part of an internal audit, they will not satisfy requirements.
Topics
#Internal audit#Audit scope#Certification#Governance
Community Discussion
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