IIA
IIA-CIA-PART1 · Question #91
IIA-CIA-PART1 Question #91: Real Exam Question with Answer & Explanation
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Question
According to NA guidance, which of the following conditions would enhance the independence of the internal audit activity?
Options
- AThe organizational culture rewards critical and objective thinking.
- BThe quality of work performed by the internal audit activity is periodically reviewed,
- CThe organization establishes effective governing body oversight,
- DAudit assignments are rotated among internal audit staff
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