Q: 15
According to The IIA's Competency Framework, which competency is considered the mandatory minimum for internal auditors to possess when performing internal audit engagements?
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Discussion
Not quite, I think it's D. The framework sets 'evaluate the potential for fraud' as a baseline, while recognizing red flags is important but not always mandatory in every engagement. A is a bit of a trap here.
My vote is it's A. Recognizing red flags is the most basic skill for internal auditors, and the others seem more specialized or advanced.
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