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IIA Internal Audit Fundamentals IIA-CIA-Part1 Question # 142 Topic 15 Discussion

IIA Internal Audit Fundamentals IIA-CIA-Part1 Question # 142 Topic 15 Discussion

IIA-CIA-Part1 Exam Topic 15 Question 142 Discussion:
Question #: 142
Topic #: 15

Which of the following accurately describes the concept of inherent risk?


A.

Risk factors that exist when controls are in place and operating effectively


B.

Internal risk factors assuming no controls are in place


C.

Risk factors that cannot be mitigated because they are innate to a process


D.

Combination of internal and external risk factors in their pure state assuming no controls are in place


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