Câu 22: IIA-CIA-PART1: Certified Internal Auditor - Part 1 The Internal Audit Activitys Role in Governance Risk and Control

According to the International Professional Practices Framework, internal auditors should possess which of the following competencies?I. Proficiency in applying internal auditing standards, procedures, and techniques.II. Proficiency in accounting principles and techniques.III. An understanding of management principles.IV. An understanding of the fundamentals of economics, commercial law, taxation, finance, and quantitative methods.

1. A. I only
2. B. II only
3. C. I and III only
4. D. I, III, and IV only — đáp án hiện tại