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IIA Internal Audit Fundamentals IIA-CIA-Part1 Question # 193 Topic 20 Discussion

IIA Internal Audit Fundamentals IIA-CIA-Part1 Question # 193 Topic 20 Discussion

IIA-CIA-Part1 Exam Topic 20 Question 193 Discussion:
Question #: 193
Topic #: 20

An internal audit team analyzed the organization ' s value-at-risk model during an assurance engagement and suggested several useful improvements. Management was impressed by the internal audit team’s work and requested additional actions. Which of the following requested actions would impact internal audit independence most severely if fulfilled?


A.

Assess the effectiveness of the model at least semi-annually.


B.

Modify model inputs and suggest courses of action based on outcomes.


C.

Employ acquired experience to test other models used by the company.


D.

Validate whether model outputs serve the purpose stated by the model.


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