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Exam IIA-CIA-Part1 All Questions

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Exam IIA-CIA-Part1 topic 1 question 18 discussion

Actual exam question from IIA's IIA-CIA-Part1
Question #: 18
Topic #: 1
[All IIA-CIA-Part1 Questions]

Which of the following is not an appropriate type of coordination between the internal audit activity and regulatory auditors?

  • A. Regulatory auditors share their perspective on risk management, control, and governance with the internal auditors.
  • B. Internal auditors perform fieldwork at the direction of the regulatory auditors.
  • C. Internal auditors review copies of regulatory reports in planning related internal engagements.
  • D. Regulatory and internal auditors exchange information about planned activities.
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Suggested Answer: B 🗳️
by NadiaD at Feb. 22, 2021, 10:41 a.m.

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bb23e89
10 months, 1 week ago
B is correct. Internal auditors typically maintain independence and objectivity in their assessments, and they should not be directly directed by external auditors or regulatory auditors.
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