IIA Essentials of Internal Auditing IIA-CIA-Part1 Question # 212 Topic 22 Discussion

IIA Essentials of Internal Auditing IIA-CIA-Part1 Question # 212 Topic 22 Discussion

IIA-CIA-Part1 Exam Topic 22 Question 212 Discussion:
Question #: 212
Topic #: 22

An internal auditor in a newly established internal audit activity identifies many control weaknesses and raises a number of high-priority recommendations in her first few audit engagements. The internal auditor is concerned that there seems to be a poor understanding by management of risk and control. Which of the following is the most likely reason for this?


A.

Poor performance by individual operational managers in the areas audited.


B.

Unrealistic expectations by the internal audit activity on the quality of risk management and control.


C.

A lack of an effective organizational framework for risk management and control.


D.

A failure by the internal audit activity to identify and manage the organization's risks.


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