IIA-CIA-Part1 Exam Dumps | Which of the following is the most appropriate reason for a chief audit executive to conduct an external

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Question 314/349

Which of the following is the most appropriate reason for a chief audit executive to conduct an external assessment more frequently than five years?

A. Significant changes in the organization's accounting policies or procedures would warrant timely analysis and feedback.

B. More frequent external assessments can serve as an equivalent substitute for internal assessments.

C. The parent organization's internal audit activity agreed to perform biennial reciprocal external assessments to provide greater assurance at a reduced cost.

D. A change in senior management or internal audit leadership may change expectations and commitment to conformance.

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Question 314/349

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