IIA
IIA-CIA-PART1 · Question #154
IIA-CIA-PART1 Question #154: Real Exam Question with Answer & Explanation
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Question
During a monthly internal audit staff meeting, the chief audit executive (CAE) decided to reinforce the importance of internal audit staff being objective in their work. Which of the following examples would be most appropriate for the CAE to include as part of the meeting presentation?
Options
- AStatistical sampling techniques should always be used to pull unbiased sampling for testing.
- BFieldwork completed by internal auditors should be appropriately reviewed.
- CInternal auditors should avoid using the lunch room simultaneously with audit clients.
- DDuring the audit review period, there should be no nonaudit dialogues with the audit client.
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