Exam IIA-CIA-Part1 All QuestionsBrowse all questions from this exam
Question 76

Internal auditors who are concerned with potential risks due to the mishandling of records or transactions should take into consideration:

    Correct Answer: A

    Internal auditors should consider the type and nature of the activities to be examined when concerned with potential risks due to the mishandling of records or transactions. This is because understanding the specific activities and how they are conducted is crucial in identifying where and how mishandlings might occur. Focusing on the activities allows auditors to assess the inherent risks associated with those activities and implement appropriate controls to mitigate them.

Discussion
Magic_FabOption: D

Mishandling records or transactions does not require results of previous risck assessment

Maryxxx

can someone explain why its not D?