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Exit VCEDump IIA-CIA-PART1 Certified Internal Auditor - Part 1, The Internal Audit Activity's Role in Governance, Risk, and Control

Q35 Single choice

During a monthly internal audit staff meeting, the chief audit executive (CAE) decided to reinforce the importance of internal audit staff being objective in their work.

Which of the following examples would be most appropriate for the CAE to include as part of the meeting presentation?

A
Statistical sampling techniques should always be used to pull unbiased sampling for testing.
B
Fieldwork completed by internal auditors should be appropriately reviewed.
C
Internal auditors should avoid using the lunch room simultaneously with audit clients.
D
During the audit review period, there should be no nonaudit dialogues with the audit client.

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