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IIA Internal Audit Function IIA-CIA-Part3 Question # 119 Topic 12 Discussion

IIA Internal Audit Function IIA-CIA-Part3 Question # 119 Topic 12 Discussion

IIA-CIA-Part3 Exam Topic 12 Question 119 Discussion:
Question #: 119
Topic #: 12

An internal audit function did not conform with the Global Internal Audit Standards in only one of many engagements, as the engagement was performed with a lack of adequate knowledge of the subject matter. Which of the following is appropriate in relation to declaring conformance with the Standards?


A.

The internal audit function can still declare conformance with the Standards for all engagements


B.

The internal audit function can still declare conformance with the Standards for all other engagements that satisfy the requirements


C.

The internal audit function can declare partial conformance with the Standards for all engagements


D.

The internal audit function needs to evaluate the impact of the nonconformance before it can declare nonconformance with the Standards


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