IIA
IIA-CIA-PART2 · Question #391
IIA-CIA-PART2 Question #391: Real Exam Question with Answer & Explanation
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Question
According to IIA guidance, how should an internal auditor apply any relevant information obtained from an internal consulting engagement during a related internal audit engagement?
Options
- ADocument any facts obtained and include them as part of the audit engagement workpapers.
- BRely upon the information to draw conclusions about the effectiveness of controls.
- CUse the knowledge obtained to evaluate the effectiveness of internal control processes.
- DObjectivity requires that this information should not be used in any part of the audit engagement.
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