IIA Practice of Internal Auditing IIA-CIA-Part2 Question # 121 Topic 13 Discussion

IIA Practice of Internal Auditing IIA-CIA-Part2 Question # 121 Topic 13 Discussion

IIA-CIA-Part2 Exam Topic 13 Question 121 Discussion:
Question #: 121
Topic #: 13

Which of the following is not an outcome of control self-assessment?


A.

Informal, soft controls are omitted, and greater focus is placed on hard controls.


B.

The entire objectives-risks-controls infrastructure of an organization is subject to greater monitoring and continuous improvement.


C.

Internal auditors become involved in and knowledgeable about the self-assessment process.


D.

Nonaudit employees become experienced in assessing controls and associating control processes with managing risks.


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