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IIA-CIA-PART1 · Question #89

IIA-CIA-PART1 Question #89: Real Exam Question with Answer & Explanation

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Question

Which of the following statements best describes a functional difference between external auditors and internal auditors?

Options

  • AInternal auditors evaluate past achievements to understand whether controls are operating
  • BInternal auditors provide assurance about the sufficiency of controls to manage risks. Including
  • Cinternal auditors are always employed by the organization, rather than outsourced, and external
  • DInternal auditors are most directly concerned with the detection of fraud, while external auditors

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