Certified Internal Auditor (CIA) Part 2: Practice of Internal Auditing — Question 195
According to IIA guidance, which of the following reflects a valid principle for the internal audit activity to rely on the work of internal or external assurance providers?
Answer options
- A. Elements of evaluation.
- B. Elements of organization.
- C. Elements of practice.
- D. Elements of confidentiality.
Correct answer: A
Explanation
The correct answer is A, as the 'Elements of evaluation' principle allows internal audits to assess the reliability of external or internal assurance work. The other options do not pertain to the principles that support relying on such assurance providers, making them incorrect in this context.