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Exam IIA-CIA-Part1 All Questions

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Exam IIA-CIA-Part1 topic 6 question 203 discussion

Actual exam question from IIA's IIA-CIA-Part1
Question #: 203
Topic #: 6
[All IIA-CIA-Part1 Questions]

During the audit of taxation processes in the organization internal auditors have verified that all employees of the finance department received training on taxation guidelines. The training is mandatory and is automatically assigned via email invitation to all new employees in the department. Which type of controls have the auditors tested?

  • A. Directive.
  • B. Preventive.
  • C. Detective.
  • D. Automatic.
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Suggested Answer: B 🗳️

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f30b972
1 year ago
Selected Answer: A
Directive controls cause or encourage the occurrence of a desirable event.
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