IIA
IIA-CIA-PART1 · Question #198
IIA-CIA-PART1 Question #198: Real Exam Question with Answer & Explanation
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Question
According to IIA guidance, which policy, established by the chief audit executive, would most likely ensure internal audits are conducted with due professional care?
Options
- AThe initial review of workpapers should be conducted after the final engagement report is issued.
- BIndependent internal assessments of the internal audit activity should be performed by entry-
- CInternal audit staff should be informed regularly of changes to policies and procedures.
- DTraining documents should be destroyed at the end of the year to create space for the next year's
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