IIA
IIA-CIA-PART1 · Question #79
IIA-CIA-PART1 Question #79: Real Exam Question with Answer & Explanation
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Question
According to HA guidance, which of the following is true regarding independence and objectivity for small internal audit activities?
Options
- AThe chief audit executive (CAE) may consider including a disclaimer on independence in audit
- BThe CAE may consider greater involvement of those with suitable knowledge of audit practice.
- CConformance with this Standard is not dependent upon the size of the internal audit activity.
- DDue to the small size of the internal audit activity, having an external assessment once every seven
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