IIA IIA-CIA-Part2 Exam With Confidence Using Practice Dumps

The most important determinant of the objectives and scope of assurance engagements is the preliminary risk assessment performed by internal auditors. This assessment identifies the key risks that the engagement should address and ensures that the audit is focused on areas of highest risk and significance to the organization. While organizational charts, business objectives, and management requests are important inputs, the internal auditors' preliminary risk assessment ensures that the audit addresses the most critical areas. References:

The IIA’s International Standards for the Professional Practice of Internal Auditing (Standards), specifically Standard 2210 - Engagement Objectives.

The IIA’s Practice Guide on Engagement Planning.

Internal auditors must corroborate employee testimonials with tangible evidence to ensure the reliability and validity of the findings. Relying solely on testimonials without supporting evidence can lead to inaccurate conclusions. Standard 2310 – Identifying Information of the International Standards for the Professional Practice of Internal Auditing emphasizes that sufficient, reliable, relevant, and useful information should be obtained to achieve the engagement’s objectives.

Institute of Internal Auditors (IIA), International Standards for the Professional Practice of Internal Auditing (Standards), Standard 2310 – Identifying Information.

Comprehensive and Detailed Explanation:

Data privacy principles — particularly under GDPR and similar frameworks — emphasize data minimization, purpose limitation, and lawful processing. Once a customer closes an account and the statutory retention period ends, the organization should destroy personal information (A) to prevent misuse. Sharing data with affiliates (B) without explicit consent violates purpose limitation. Retaining data for convenience (C) is not legally justified. Using personal information for external research (D) is only valid if explicit consent was granted, but this is not described. Thus, the correct approach is Option A — delete data when it is no longer needed or legally required, ensuring compliance with privacy laws.