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

IIA-CIA-Part2 Exam - Question 292


Which of the following situations is most critical for the chief audit executive to report to the board?

Show Answer
Correct Answer: A,B

The most critical situation for the chief audit executive to report to the board is when an internal auditor faces difficulties completing their audit due to lack of cooperation from the area under review. This impedes the audit function's ability to provide assurance and could signal broader issues of transparency and accountability in the organization. Unlike disagreements on risk acceptance, restructuring changes, or workforce adjustments, lack of cooperation can directly hinder the core responsibility of the audit activity and needs immediate attention from the highest level of governance.

Discussion

1 comment
Sign in to comment
EKKOMID
Jun 4, 2024

why not B or D?