Valid IIA-CIA-Part2 Dumps shared by ExamDiscuss.com for Helping Passing IIA-CIA-Part2 Exam! ExamDiscuss.com now offer the newest IIA-CIA-Part2 exam dumps, the ExamDiscuss.com IIA-CIA-Part2 exam questions have been updated and answers have been corrected get the newest ExamDiscuss.com IIA-CIA-Part2 dumps with Test Engine here:
According to the Standards, which of the following is true regarding the auditor's inclusion of management's satisfactory performance in the final audit report?
Correct Answer: A
The International Standards for the Professional Practice of Internal Auditing encourage auditors to acknowledge satisfactory performance to provide a balanced report. However, it is not a mandatory requirement. Including positive observations can help foster a constructive relationship with management and provide a more balanced view of the audited area. Reference: The Institute of Internal Auditors (IIA), International Standards for the Professional Practice of Internal Auditing (Standards) "Internal Auditing: Assurance and Advisory Services" by Urton L. Anderson et al.