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Exam IIA-CIA-Part1 topic 6 question 284 discussion

Actual exam question from IIA's IIA-CIA-Part1
Question #: 284
Topic #: 6
[All IIA-CIA-Part1 Questions]

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?

  • A. Conformance with the Standards.
  • B. Nonconformance with the Standards.
  • C. Unable to determine conformance with the Standards.
  • D. Partial conformance with the Standards.
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Suggested Answer: C 🗳️

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f30b972
11 months, 2 weeks ago
Why not B? Implementation guide 1312: If the results of either the current internal assessment or most recent external assessment do not confirm general conformance with the Standards and The lIA's Code of Ethics, the internal audit activity must discontinue indicating that it is operating in conformance.
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