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Exam IIA-CIA-Part1 All Questions

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Exam IIA-CIA-Part1 topic 1 question 100 discussion

Actual exam question from IIA's IIA-CIA-Part1
Question #: 100
Topic #: 1
[All IIA-CIA-Part1 Questions]

Overall audit efficiency is enhanced between the internal and external audit functions when:

  • A. Internal audit coverage is reduced to avoid potential conflicts of interest.
  • B. Audits of the same department are conducted at different times.
  • C. The internal audit department reviews functions or departments prior to the external audit.
  • D. External audit scope is reduced based on the internal audit department's activities.
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Suggested Answer: D 🗳️
by Pal_ki at Nov. 23, 2020, 12:56 p.m.

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NadiaD
1 year ago
External audit can place reliance on Internal Audit work.
upvoted 1 times
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Pal_ki
1 year, 3 months ago
why not B or C?
upvoted 1 times
ShaheenB
1 year, 2 months ago
Because B and C will not prevent duplication of work between Internal and External Audit and this will create inefficiency.
upvoted 4 times
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A (35%)
C (25%)
B (20%)
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