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Exam IIA-CIA-Part1 topic 3 question 41 discussion

Actual exam question from IIA's IIA-CIA-Part1
Question #: 41
Topic #: 3
[All IIA-CIA-Part1 Questions]

Which of the following should an internal auditor possess in order to fulfill the responsibilities of the internal audit activity?

  • A. Proficiency in applying management principles in order to stand in for the chief financial officer.
  • B. An understanding of management principles in order to evaluate deviations from good practices.
  • C. An appreciation of internal audit standards in order to recognize problems.
  • D. Proficiency in accounting principles in order to conduct fraud investigations.
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Suggested Answer: B 🗳️
by Elvoo at June 1, 2024, 1 p.m.

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Elvoo
1 month, 2 weeks ago
Why not C?
upvoted 1 times
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