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Question 223 - IIA-CIA-Part1 discussion
The chief audit executive of a large national retailer is reviewing the purpose and objectives of the organization's internal audit activity Which of the following objectives is best aligned with The IIA's Mission of Internal Audit?
A.
To implement a quality assurance and improvement program
B.
To assess the effectiveness of internal controls over organizational assets
C.
To ensure internal auditors possess the competencies needed to perform their responsibilities
D.
To operate within the budget established by the board of directors
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