IIA
IIA-CIA-PART1 · Question #134
IIA-CIA-PART1 Question #134: Real Exam Question with Answer & Explanation
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Question
Which of the following would be most helpful to measure whether an internal audit activity successfully provides risk-based assurance?
Options
- APercentage of highly significant risks covered by internal audit plan.
- BPercentage of previously unknown risks identified per engagement.
- CPercentage of internal audit staff skilled in alignment with the organization's structure and key
- DPercentage of observations made in assurance engagements compared to advisory engagements.
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