IIA-CIA-PART1 Web TestEngine demo

An external quality assessment of the internal audit activity is performed only once every five years.

The internal auditor provided negative assurance, because he found no evidence of misconduct.

The annual internal audit plan includes some consulting engagements that are based on opportunities rather than risks to the organization.

A new internal auditor moved into the internal audit activity from the payroll department and was immediately assigned to the payroll audit.