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IIA-CFSA Real Exam Prep DEMO
Question 1: Which of the following statements is NOT related to competency principle of internal auditing?Internal auditors:
A. Shall continually improve their proficiency and effectiveness and quality of their services
B. Shall perform internal auditing services in accordance with the standards for the professional
practice of internal auditing
C. Shall engage only in those services for which they have the necessary knowledge, skills and
experience
D. Shall disclose all material facts known to them that, if not disclosed, may distort the reporting of
activities under review
Correct Answer: D
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