IIA
IIA-CIA-PART1 · Question #8
IIA-CIA-PART1 Question #8: Real Exam Question with Answer & Explanation
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Question
The internal audit activity is undergoing a self-assessment as part of its quality assurance and improvement program Which of the following observations must be addressed in order for the internal audit activity to achieve conformance with the Standards?
Options
- AThe internal audit charter does not identify which audit services are outsourced
- BThe internal audit charter has not been reviewed by the legal department
- CThe internal audit charter has not been approved by the board within the past year
- DThe internal audit charter does not describe the authority of the internal audit activity
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