Exam IIA-CIA-Part1 topic 6 question 257 discussion

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

Question #: 257
Topic #: 6

An organization’s board of directors has decided that the internal audit activity must have greater access to different parts of the organization in order to perform their assurance work effectively. Which of the following areas is the board seeking to improve by making this change?

A. Internal audit authority.
B. Internal audit reporting structure.
C. Internal audit independence and objectivity.
D. Internal audit interaction with the board.

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Suggested Answer: C 🗳️

by f30b972 at Aug. 16, 2024, 6:24 a.m.

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Kozy

4 weeks ago

Selected Answer: A

The board's decision to provide greater access to different parts of the organization directly enhances the authority of the internal audit activity. According to IIA Standards: - Authority refers to the internal audit activity's right of access to records, personnel, and physical properties relevant to performing engagements. This is typically defined in the internal audit charter. By granting more access, the board is expanding internal audit authority, allowing auditors to perform their work more effectively.

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f30b972

11 months, 3 weeks ago

Why not A?

upvoted 3 times

Elvoo

11 months, 1 week ago

A is the right answer

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