IIA-CIA-Part2 Exam QuestionsBrowse all questions from this exam

IIA-CIA-Part2 Exam - Question 229


The board has asked the internal audit activity (IAA) to be involved in the organization's enterprise risk management process. Which of the following activities is appropriate for IAA to perform without safeguards?

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Correct Answer: D

The internal audit activity (IAA) should evaluate risk management processes. This function falls under the typical responsibilities of the internal audit activity, which includes assessing and providing assurance on the effectiveness of risk management processes. Coaching management in responding to risks, developing risk management strategies, or facilitating identification and evaluation of risks are more aligned with management's responsibilities and would require safeguards to maintain objectivity and independence of the IAA.

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Syuraziz23Option: D
Aug 22, 2023

To explain why is the answer is D