Câu 264: IIA-CIA-PART1: Certified Internal Auditor - Part 1 The Internal Audit Activitys Role in Governance Risk and Control

Which of the following should an internal auditor possess in order to fulfill the responsibilities of the internal audit activity?

1. A. Proficiency in applying management principles in order to stand in for the chief financial officer.
2. B. An understanding of management principles in order to evaluate deviations from good practices. — đáp án hiện tại
3. C. An appreciation of internal audit standards in order to recognize problems.
4. D. Proficiency in accounting principles in order to conduct fraud investigations.