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Exam IIA-CIA-Part2 topic 5 question 274 discussion

Actual exam question from IIA's IIA-CIA-Part2
Question #: 274
Topic #: 5
[All IIA-CIA-Part2 Questions]

According to IIA guidance, which of the following must be included in the communication when the internal audit activity issues an overall opinion?

  • A. Consideration of reliance on other assurance providers and relevant management responses to audit findings.
  • B. The framework or criteria on which the opinion is based and the workpapers from control testing.
  • C. A summary of the information that supports the opinion and scope limitations.
  • D. Relevant management responses to audit findings and scope limitations.
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Suggested Answer: D 🗳️
by emtofid at Sept. 13, 2024, 2:10 p.m.

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emtofid
5 months, 3 weeks ago
Selected Answer: C
Answer is C, This ensures that the opinion is clearly understood in the context of the work performed and any limitations that may affect its completeness or accuracy.
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