IIA
IIA-CIA-PART1 · Question #182
IIA-CIA-PART1 Question #182: Real Exam Question with Answer & Explanation
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Question
An internal auditor assessed that the risk of steel theft at a plant is high. In response, the plant's management introduced a number of controls, including fences around the facility, a metal detector at the entrance, and monthly steel inventory counts. If the controls operate as intended, which of the following outcomes would the internal auditor hope to see?
Options
- AThe inherent risk will be mitigated to a level lower than the residual risk.
- BThe inherent risk will be reduced to an acceptable level.
- CThe residual risk will be reduced to an acceptable level.
- DThe residual risk will be eliminated
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