IIA
IIA-CIA-PART2 · Question #214
IIA-CIA-PART2 Question #214: Real Exam Question with Answer & Explanation
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Question
The chief audit executive (CAF) determined that the residual risk identified in an assurance engagement is acceptable. When should this be communicated to senior management?
Options
- AWhen the CAE reports the audit outcome to senior management.
- BWhen the residual risk is identified before the engagement is complete.
- CImmediately, as residual risk should be communicated as soon as possible
- DWhen management of the area under review has resolved and mitigated the residual risk
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