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Which of the following activities aligns with The IIA's Core Principles for the Professional Practice of Internal Auditing?
- A . The chief audit executive reports to senior management for compensation decisions and communications of audit results to the board
B. Final reports from consulting engagements show the summary of findings, and the internal auditor’s advice is clearly distinct and separate from management's decisions
C. Internal auditors rotate through operations and management positions then perform audit engagements on these areas to ensure timely application of their knowledge
D. Due to limited resources, internal auditors prioritize assurance on internal controls and risk management and exclude evaluating governance processes, which are deemed outside of their core responsibilities
Suggested Answer: D
Posted : 12/02/2023 11:54 pm