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.

Question

Quizplus · Accepted Answer

The IIA's definition of internal auditing does not mention the role of internal auditors in helping external auditors complete the annual financial statement audit. While this may be a possible function of internal auditing in some organizations, it is not explicitly included in the IIA's definition. The other choices are all part of the IIA's definition, including that internal auditing is an objective assurance activity, a consulting activity, and should help organizations achieve their objectives.

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