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Exam IIA-CIA-Part1 Topic 2 Question 697 Discussion

Actual exam question for IIA's IIA-CIA-Part1 exam
Question #: 697
Topic #: 2
According to NA guidance, which of the following provides the best evidence of conformance with the Standards with respect to the proficiency required of the internal audit activity?

Suggested Answer: B Vote an answer

The best evidence of conformance with the Standards concerning the proficiency required of the internal audit activity would be a listing of employee profiles and certifications. This documentation provides concrete evidence of the knowledge, skills, and competencies of the internal audit staff, ensuring that they meet the requirements set forth by the professional standards and are capable of performing their duties effectively.
This also aligns with the Standards' requirement for the internal audit activity to possess the knowledge, skills, and other competencies needed to perform its responsibilities.References: The Institute of Internal Auditors (IIA) - International Standards for the Professional Practice of Internal Auditing

by Larry at Aug 30, 2026, 01:13 AM

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