Câu 61: IIA-CIA-PART1: Certified Internal Auditor - Part 1 The Internal Audit Activitys Role in Governance Risk and Control

According to IIA guidance, which of the following statements is correct concerning the knowledge, skills, and competencies required to fulfill the responsibilities of the internal audit activity (IAA)?

1. A. The IAA must collectively possess the knowledge, skills, and competencies needed to perform all engagements.
2. B. Each internal auditor in the IAA must possess the competencies required to detect and investigate fraudulent transactions.
3. C. The IAA must not decline any engagement based solely on a lack the necessary knowledge, skills, and competencies to perform it.
4. D. The competencies of external service providers must be assessed by the chief audit executive before the IAA can use external service providers' work. — đáp án hiện tại