Exam IIA-CIA-Part3 All QuestionsBrowse all questions from this exam
Question 48

Which of the following statements is false regarding the internal audit approach when a set of standards other than The IIA's Standards is applicable to a specific engagement?

    Correct Answer: D

    The false statement is that if there are inconsistencies between the other standards and The IIA's Standards, the internal auditor must use the less restrictive standards. This is incorrect because internal auditors are required to use the more restrictive standards when inconsistencies arise, to ensure a higher level of compliance and accountability.

Discussion
chrisk123Option: D

this is serious. i checked what kozio said and he is correct. u can refer to ippf std 2017 pg2, 5th statement. the answer provided to us is wrong. the correct answer is c and not d as provided here.

dnsl18

What is the rationale?

5016636409Option: D

the question is "false statement", so the answer is correct.

Aly

This is not part 3 question

koziolmutantOption: D

strange as an introduction to standards has it "if the Internal Audit activity indicates conformance with the Standards and inconsistencies exist between the Standards and other standards, Internal Auditors and the Internal Audit activity must conform with the Standards and may conform with the other standards if they are more restrictive" so if IIA standards are more restrictive, how could this answer be correct?

koziolmutant

it is not correct as statement, so the answer is correct")

dnsl18

Thanks! I got confused with the question