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Question 314 - IIA-CIA-Part1 discussion
Which of the following indicates an appropriate disclosure of a potential nonconformance with the Standards?
A.
An external assessment of the internal audit activity was last performed six years ago.
B.
The internal audit activity has been in existence for four years but has not performed an external assessment.
C.
An internal assessment is not performed every year.
D.
The internal audit activity has been in existence for two years and has documented only an internal assessment.
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