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IIA
IIA-CIA-Part2
IIA.IIA-CIA-Part2.v2023-03-07.q131 Practice Test (Page 28)
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IIA-CIA-Part2 Exam Question
131
Which of the following is an inherent risk of issuing an opinion on the overall effectiveness of internal control?
A.
The audit risk and associated legal implications increase
B.
The reliance on other assurance providers increases
C.
The results of the individual engagements do not support a positive assurance opinion on the effectiveness of internal control
D.
The results of individual engagements do not support a satisfactory opinion on the effectiveness of internal control.
Correct Answer:
C
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