IIA
IIA-CIA-PART2 · Question #375
IIA-CIA-PART2 Question #375: Real Exam Question with Answer & Explanation
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Question
An internal audit activity plans its engagements based on an organization-wide risk assessment. According to IIA guidance, which of the following statements is true regarding the required frequency of the risk assessment?
Options
- AThe risk assessment must be performed at least quarterly.
- BThe risk assessment must be performed at least annually.
- CThe risk assessment must be performed at least once every five years, in alignment with the
- DThere is no specific requirement; a risk assessment should be performed as needed to account for
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