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IIA Internal Audit Fundamentals IIA-CIA-Part1 Question # 131 Topic 14 Discussion

IIA Internal Audit Fundamentals IIA-CIA-Part1 Question # 131 Topic 14 Discussion

IIA-CIA-Part1 Exam Topic 14 Question 131 Discussion:
Question #: 131
Topic #: 14

In which of the following scenarios is the internal auditor in conformance with The IIA ' s Code of Ethics and the Standards?


A.

The auditor testifies in front of a jury about an organization ' s fraudulent financial practices after receiving a subpoena


B.

Management has agreed to remedy a significant control deficiency, so the auditor excludes the deficiency from the engagement report


C.

The chief audit executive declines an assurance engagement in IT because the internal audit activity is not proficient in IT


D.

The auditor communicates an audit opinion on fraud risk during an audit engagement’s preliminary fraud risk assessment


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