IIA Practice of Internal Auditing IIA-CIA-Part2 Question # 33 Topic 4 Discussion

IIA Practice of Internal Auditing IIA-CIA-Part2 Question # 33 Topic 4 Discussion

IIA-CIA-Part2 Exam Topic 4 Question 33 Discussion:
Question #: 33
Topic #: 4

Which of the following is an inherent risk of issuing an opinion on the overall effectiveness of internal control?


A.

The results of individual engagements do not support a satisfactory opinion on the effectiveness of internal control.


B.

The results of the individual engagements do not support a positive assurance opinion on the effectiveness of internal control


C.

The audit risk and associated legal implications increase


D.

The reliance on other assurance providers increases


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