IIA
IIA-CIA-PART1 · Question #4
IIA-CIA-PART1 Question #4: Real Exam Question with Answer & Explanation
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Question
During engagement planning, an internal auditor determines that the cost of a certain test outweighs the benefit that can be expected from the results. He determines that this test can be removed from the audit work program. Which of the following did the internal auditor best demonstrate?
Options
- ADue professional care
- BIndividual objectivity
- CProficiency
- DInternal assessment
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