Câu 30: IIA-CHAL-QISA: Qualified Info Systems Auditor CIA Challenge

In which of the following scenarios is the internal auditor in conformance with The IIA’s Code of Ethics and the Standards?

1. A. The auditor testifies in front of a jury about an organization’s fraudulent financial practices after receiving a subpoena.
2. B. Management has agreed to remedy a significant control deficiency, so the auditor excludes the deficiency from the engagement report.
3. C. The chief audit executive declines an assurance engagement in IT because the internal audit activity is not proficient in IT. — đáp án hiện tại
4. D. The auditor communicates an audit opinion on fraud risk during an audit engagement’s preliminary fraud risk assessment.