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IIA IIA-CIA-Part2
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IIA IIA-CIA-Part2 Questions and Answers
According to the Standards, which of the following is leastimportant in determining the adequacy of an annual audit plan?
Senior IT management requests the internal audit activity to perform an audit of a complex IT area. The chief audit executive (CAE) knows that the internal audit activity lacks the expertise to perform the engagement. Which of the following is the most appropriate action for the CAE to take?
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Internal auditing is like being a company's detective. You analyze processes, spot risks, and ensure everything is running smoothly and according to the rules.
Nope! While larger companies usually have entire audit departments, even smaller businesses can benefit from internal audits to stay on track.
Not at all! Internal auditors are there to help improve processes, reduce risks, and even spot opportunities. It's more about adding value than pointing fingers.
It depends on the company, but many perform audits annually or quarterly. Some areas might need more frequent checks based on risks.
Sometimes, yes! Internal auditors often need to visit different offices or branches to perform audits. But with remote work growing, some tasks can be done from anywhere.
While finances are a big part, internal auditors look at all areas of a business, from operations to compliance and technology.
Curiosity, attention to detail, analytical thinking, and good communication are key. Being organized and understanding risk management also helps!
Essentials of Internal Auditing
Business Knowledge for Internal Auditing
CIA Exam Part Three: Business Knowledge for Internal Auditing
TESTED 11 Jul 2025
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