Certified Internal Auditor (CIA) Part 2: Practice of Internal Auditing — Question 66

According to the Standards, which of the following describes the condition attribute when applied to the observations and recommendations contained in the audit report?

Answer options

• A. The standards, measures, or expectations used in making an evaluation or verification.
• B. The reason for the difference between the expected state and the actual state.
• C. The factual evidence that the internal auditor found in the course of the examination.
• D. The risk or exposure the organization encounters because the actual state is not consistent with the criteria.

Correct answer: C

Explanation

The correct answer is C because the condition attribute refers to the factual evidence gathered by the internal auditor during the audit process. Options A, B, and D describe other aspects of the audit but do not specifically relate to the factual evidence found, which is crucial for establishing the condition in the audit report.