Exam IIA-CIA-Part2 Topic 2 Question 371 Discussion

Actual exam question for IIA's IIA-CIA-Part2 exam
Question #: 371
Topic #: 2

Which of the following statements is true regarding internal auditors and other assurance providers?

A. Assurance providers who report to management and/or are part of management cannot provide control serf-assessments services B. Internal auditors should always reperform and validate audit work completed by external assurance providers C. Internal auditors may rely on the work of internal compliance teams to expand their coverage of the organization without increasing direct audit D. hours Internal auditors can rely on the work of other assurance providers only rf the other assurance providers report directly to the board

Suggested Answer: C Vote an answer

Internal auditors can rely on the work of other assurance providers, including internal compliance teams, to expand their audit coverage efficiently. This practice is based on the principle of leveraging existing assurance functions within the organization to avoid duplication of efforts and to use resources more effectively. By relying on the work performed by compliance teams, internal auditors can ensure comprehensive coverage without necessarily increasing the direct audit hours. However, it is crucial that the internal auditors evaluate the competence and objectivity of the compliance teams and ensure that their work meets the required standards before relying on it.
The Institute of Internal Auditors (IIA) Standard 2050: Coordination and Reliance IIA Practice Advisory 2050-2: Relying on the Work of Other Assurance Providers

by Len at May 01, 2026, 01:37 PM

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