IIA
IIA-CIA-PART2 · Question #398
IIA-CIA-PART2 Question #398: Real Exam Question with Answer & Explanation
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Question
During the review of an organization's retail fraud deterrence program, an employee mentions that an expensive fraud surveillance information system is rarely used. The internal auditor concludes that additional staff are required to properly utilize the system to its full potential. According to IIA guidance, which criteria for evidence is most lacking to reach this conclusion?
Options
- ASufficiency.
- BReliability.
- CRelevancy.
- DUsefulness.
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