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Question 278 - IIA-CIA-Part1 discussion
Which competency is required of all staff internal auditors prior to the commencement of an IT audit?
A.
The ability to assess IT governance.
B.
The ability to provide an on the risk profile of the organization to the board and senior management.
C.
The ability to ensure that proposals for improvements to internal controls are balanced with organizational objectives and capabilities.
D.
The ability to assess the potential for fraud risk and identifying common types of fraud associated with the engagement.
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