IIA Exam IIA-CIA-Part1 Topic 2 Question 71 Discussion

Actual exam question for IIA's IIA-CIA-Part1 exam

Question #: 71
Topic #: 2

According to IIA guidance, which of the following would be the most appropriate to help a new internal auditor understand the nature and positioning of the internal audit activity within his organization?

AThe internal audit charter.

BExamples of internal audit reports.

CThe internal audit policy and procedures manual.

DThe IIA's International Professional Practices Framework.

Show Suggested Answer

Suggested Answer: A

The internal audit charter provides a formal definition of the internal audit activity's purpose, authority, and responsibility. It is foundational for helping new auditors understand their role and how internal audit functions within the organization.

by Raelene at Mar 04, 2025, 04:06 PM

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