According to IIA Guidance, Which of the Following Are Benefits

question 95

Multiple Choice

According to IIA guidance, which of the following are benefits to the internal audit activity when conducting an assurance mapping exercise?

• A) Identification of gaps in risk coverage, and minimization of duplicate assurance efforts.
• B) Identification of gaps in risk coverage, and consolidation of risk reporting efforts.
• C) Resolution of identified testing errors, and minimization of duplicate assurance efforts.
• D) Resolution of identified testing errors, and consolidation of risk reporting efforts.

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Definitions:

Test-Retest Reliability

A measure of the consistency of a psychological test or assessment tool across time, ensuring that the same results can be obtained on repeated applications.

Parallel Forms Reliability

A measure of reliability obtained by administering different versions of an assessment tool to the same group of individuals.

Internal Consistency Reliability

A measure of how well the items in a test measure the same construct or concept.

Interrater Reliability

Interrater reliability measures the extent to which different judges or raters agree in their assessment scores, ensuring consistency across evaluators.