IIA Essentials of Internal Auditing IIA-CIA-Part1 Question # 65 Topic 7 Discussion

IIA Essentials of Internal Auditing IIA-CIA-Part1 Question # 65 Topic 7 Discussion

IIA-CIA-Part1 Exam Topic 7 Question 65 Discussion:
Question #: 65
Topic #: 7

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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