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Exam IIA-CIA-Part1 All Questions

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Exam IIA-CIA-Part1 topic 1 question 4 discussion

Actual exam question from IIA's IIA-CIA-Part1
Question #: 4
Topic #: 1
[All IIA-CIA-Part1 Questions]

Which of the following is an appropriate role for the board in governance?

  • A. Preparing written organizational policies that relate to compliance with laws, regulations, ethics, and conflicts of interest.
  • B. Ensuring that financial statements are understandable, transparent, and reliable.
  • C. Assisting the internal audit activity in performing annual reviews of governance.
  • D. Working with the organization's attorneys to develop a strategy regarding current litigation, pending litigation, or regulatory proceedings governance.
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Suggested Answer: B 🗳️

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Lynai
8 months, 3 weeks ago
It can be B under the principle that governance provides transparent disclosure of key information. But it can also C under effective use of Assurance providers. So confusing.
upvoted 1 times
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Hossamali18
1 year, 4 months ago
D is quite confusing bcz is mentioned strategy
upvoted 1 times
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CIApasser2020
2 years, 2 months ago
Why is the answer B? Isn't the responsibility for the financial statements with Management?
upvoted 4 times
John1237
1 month, 3 weeks ago
I would think that management implements, while the Board oversees (ensures).
upvoted 1 times
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chung002
1 year, 7 months ago
the answer is B becos the other 3 are the roles of the senior management.
upvoted 5 times
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C (25%)
B (20%)
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