IIA ACCA CIA Challenge Exam IIA-ACCA Question # 18 Topic 2 Discussion

IIA ACCA CIA Challenge Exam IIA-ACCA Question # 18 Topic 2 Discussion

IIA-ACCA Exam Topic 2 Question 18 Discussion:
Question #: 18
Topic #: 2

After the team member who specialized in fraud investigations left the internal audit team, the chief audit executive decided to outsource fraud investigations to a third party service provider on an as needed basis. Which of the following is most likely to be a disadvantage of this outsourcing decision?


A.

Cost.


B.

Independence.


C.

Familiarity.


D.

Flexibility.


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