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Question 314 - IIA-CIA-Part1 discussion

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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.
Answers
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.
Answers
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.
Answers
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.
Answers
D.
The internal audit activity has been in existence for two years and has documented only an internal assessment.
Suggested answer: A
asked 18/09/2024
Rafal Piasecki
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