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Question 560 - IIA-CIA-Part1 discussion

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During a quality assessment of the internal audit activity an auditor is assessing whether the independence of the internal audit activity is at risk of being compromised. According to IIA guidance, which of the following would provide the best source of evidence for such an assessment?

A.
An organizational chart showing the reporting line of the chief audit executive to the CEO
Answers
A.
An organizational chart showing the reporting line of the chief audit executive to the CEO
B.
The internal audit charter as endorsed by the organization's governing body
Answers
B.
The internal audit charter as endorsed by the organization's governing body
C.
A review of the audit opinions issued from a sample of recent audit engagements
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C.
A review of the audit opinions issued from a sample of recent audit engagements
D.
An assessment of the scope of the audit work performed by the internal au<M activity
Answers
D.
An assessment of the scope of the audit work performed by the internal au<M activity
Suggested answer: B
asked 18/09/2024
Javier Cardaba Enjuto
37 questions
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