Certified Internal Auditor (CIA) Part 2: Practice of Internal Auditing — Question 228

According to IIA guidance, which of the following must be included in the communication when the internal audit activity issues an overall opinion?

Answer options

• A. Consideration of reliance on other assurance providers and relevant management responses to audit findings.
• B. The framework or criteria on which the opinion is based and the workpapers from control testing.
• C. A summary of the information that supports the opinion and scope limitations.
• D. Relevant management responses to audit findings and scope limitations.

Correct answer: C

Explanation

Option C is correct because it highlights the necessity of summarizing the supporting information for the opinion and any limitations in the scope, as per IIA guidance. The other options, while relevant to the audit process, do not encapsulate the specific requirements for the communication of an overall opinion.