Exam IIA-CIA-Part2 All QuestionsBrowse all questions from this exam
Question 196

Reviewing internal audit report drafts with clients is:

1. Required according to the Standards.

2. A form of courtesy.

3. Ethically mandated.

4. A form of validation.

    Correct Answer: C

    Reviewing internal audit report drafts with clients can be considered a form of courtesy, as it helps to ensure that the client's perspectives and inputs are considered before finalizing the report. Additionally, it is a form of validation, as it confirms that the audit findings and conclusions are accurate and agreeable to both parties involved.

Discussion
KonradKOption: D

Why not D then? OK IAA can provide report to the client for review as a courtesy but what with ethical approach here?