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IIA IIA-CIA-Part1
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In its five years of existence, an internal audit activity conducted a single internal assessment of its quality assurance and improvement program (QAIP). The results of that assessment showed that the internal audit activity did not conform with the Standards. Prior to this, an external assessment of the internal audit activity's QAIP was conducted, which reported that the internal audit activity was in conformance with the Standards. Considering the two assessments, what would be the internal audit activity's current state of conformance with the Standards?
In order for an internal auditor to assess the opportunity for fraud to occur in an organization, which of the following does the auditor first need to understand?
The internal audit activity was asked to conduct an investigation for potential fraud in the treasury department and subsequently contracted with a forensic accountant to join the team for the engagement. Which of the following parties has the primary responsibility for resolving any fraud incidents found as a result of this investigation?
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Practice of Internal Auditing
Business Knowledge for Internal Auditing
CIA Exam Part Three: Business Knowledge for Internal Auditing
TESTED 17 Jun 2024
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