Which of the Following Is Not Explicitly a Part of the IIA's

question 3

Multiple Choice

Which of the following is not explicitly a part of the IIA's definition of internal auditing?

• A) Internal auditing is an objective assurance activity.
• B) Internal auditing is a consulting activity.
• C) Internal auditing should help an organization accomplish its objectives.
• D) Internal auditors should help external auditors complete the annual financial statement audit.

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Definitions:

In-house

Pertaining to activities or operations performed within an organization rather than outsourced.

Creative Innovation

The process of introducing novel and original ideas or methods that result in significant improvements or advancements.

Knowledge Management

The systematic process of creating, sharing, using, and managing the knowledge and information of an organization.

Electronic Storage

The process of storing data and information digitally on electronic systems or devices such as hard drives, SSDs, or cloud storage.