Q: 4
During an audit, the client questions the internal audit activity's authority to perform procedures
over fraud allegations. According to HA guidance, which of the following would provide the most
relevant support to respond to the client's concerns?
Options
Discussion
Option C makes the most sense. The internal audit charter is what actually spells out the team's authority within the organization, so that's the strongest evidence to show when challenged about scope or fraud work. B (Standards) explains how audits should be performed, but doesn't grant authority by itself. Pretty sure this matches IIA guidance, but open if someone sees it differently.
C , the internal audit charter is the key doc that spells out the audit team's actual authority in the organization, especially to address client pushback. B is tempting but just covers professional guidelines-not explicit authority. Seen similar logic called out in exam prep. Always possible HA wants something different, so let me know if you think I'm off.
C , the charter actually defines the audit team's authority. B might catch some folks but it's not specific enough for this scenario.
C . The charter is what actually gives them authority, B seems like a trap since standards don’t grant it directly.
Makes sense to pick C. The audit charter is what actually gives the internal audit team its authority in the org, so it's the most concrete support when challenged. Pretty sure that's what IIA expects here, but open if anyone thinks differently.
Its C, the charter spells out the audit team's authority directly. B is tempting but doesn't actually grant authority, just sets standards. Seen this asked similarly on a practice set.
Call it C since the internal audit charter specifically outlines audit authority, so that's the best defense here.
C seen similar question in a mock and charter's always what confirms internal audit authority. Confident that's what HA guidance points to.
Why not B though? Standards matter, but I think C fits what the question asks.
B or C here. I saw something similar in a practice test and picked B, thinking MA Standards back the activity, but now I wonder if audit charter is stronger since it defines actual authority. Anyone else get tripped up by this?
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