IIA ACCA CIA Challenge Exam IIA-ACCA Question # 22 Topic 3 Discussion

IIA ACCA CIA Challenge Exam IIA-ACCA Question # 22 Topic 3 Discussion

IIA-ACCA Exam Topic 3 Question 22 Discussion:
Question #: 22
Topic #: 3

Which of the following is not a primary reason for outsourcing a portion of the internal audit activity?


A.

To gain access to a wider variety of skills, competencies and best practices.


B.

To complement existing expertise with a required skill and competency for a particular audit engagement.


C.

To focus on and strengthen core audit competencies.


D.

To provide the organization with appropriate contingency planning for the internal audit function.


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