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Exam IIA-CIA-Part1 All Questions

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Exam IIA-CIA-Part1 topic 3 question 6 discussion

Actual exam question from IIA's IIA-CIA-Part1
Question #: 6
Topic #: 3
[All IIA-CIA-Part1 Questions]

When planning an audit engagement, what should an internal auditor first consider when assessing the risk of fraud in the area to be audited?

  • A. Impact of and exposure to fraud.
  • B. Existence of evidence of fraud.
  • C. Organizational structure.
  • D. Management's risk appetite.
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Suggested Answer: A 🗳️

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vidhya19
1 year, 3 months ago
why cant the answer be C ?
upvoted 3 times
Elvoo
10 months, 3 weeks ago
Understanding the organizational structure is important for identifying potential segregation of duties issues, but it is not the primary focus when first assessing fraud risk.
upvoted 1 times
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B (20%)
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