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Question 271 - IIA-CIA-Part1 discussion
Which of the following statements is true regarding the disclosure of results of the quality assurance and improvement program?
A.
If the results of both internal and external assessments support conformance with the Standards, the internal audit activity must communicate this to the board and senior management in writing.
B.
If it has been in existence fewer than five years and has no documented external assessment, the internal audit activity may not indicate that it is operating in conformance with the Standards.
C.
If nonconformance affects its ability to fulfill its professional responsibilities or stakeholder expectations, the internal audit activity should disclose nonconformance as well as its impact.
D.
If an external assessment reflects an overall conclusion of nonconformance, the internal audit activity may continue to communicate that it conforms with the Standards if it discloses a remediation plan, including timeline with subsequent validation.
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