According to IIA guidance, which of the following best describes reliable information?
A.
Reliable information is factual, adequate, and convincing so that a prudent, informed person would reach the same conclusions as the internal auditor.
B.
Reliable information is the best attainable information through the use of appropriate engagement techniques.
C.
Reliable information supports engagement observations and recommendations and is consistent with the objectives for the engagement.
D.
Reliable information helps the organization and the internal audit activity meet its goals.
Standard 2310 – Identifying Information
Sufficient information is factual, adequate, and convincing so that a prudent, informed
person would reach the same conclusions as the auditor. Reliable information is the best
attainable information through the use of appropriate engagement techniques. Relevant
information supports engagement observations and recommendations and is consistent
with the objectives for the engagement. Useful information helps the organization meet its
goals.
upvoted 3 times
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lely55
2 months, 1 week ago