IIA
IIA-CIA-PART1 · Question #174
IIA-CIA-PART1 Question #174: Real Exam Question with Answer & Explanation
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Question
An internal auditor failed to identify transactions between the parent organization and a subsidiary. What is the most likely reason for the failure?
Options
- AThe auditor misunderstood the audit objectives.
- BThe auditor lacked professional skepticism.
- CThe auditor's fieldwork was not properly supervised.
- DThe auditor lacked an understanding of the organization.
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