IIA
IIA-CIA-PART1 · Question #6
IIA-CIA-PART1 Question #6: Real Exam Question with Answer & Explanation
The correct answer is B. The provisions of the internal audit charter. See the full explanation below for the reasoning.
Question
According to IIA guidance, which of the following most appropriately justifies the CEO's decision that the internal audit activity shall be responsible for risk management and investigation at a multinational organization?
Options
- AThe recommendation of the parent office external auditors.
- BThe provisions of the internal audit charter
- CThe authority of the CEO.
- DThe level of proficiency of the chief audit executive
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