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Exam IIA-CIA-Part1 topic 2 question 24 discussion

Actual exam question from IIA's IIA-CIA-Part1
Question #: 24
Topic #: 2
[All IIA-CIA-Part1 Questions]

Internal auditors who are concerned with potential risks due to the mishandling of records or transactions should take into consideration:

  • A. The type and nature of the activities to be examined.
  • B. Whether employees in key positions of trust are bonded.
  • C. The history of losses suffered by the company.
  • D. The results of prior risk assessments.
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Suggested Answer: A 🗳️
by jicabratme at May 2, 2021, 4:36 p.m.

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Magic_Fab
2 months, 3 weeks ago
Mishandling records or transactions does not require results of previous risck assessment
upvoted 1 times
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Maryxxx
6 months, 2 weeks ago
can someone explain why its not D?
upvoted 1 times
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