I know this was a few days ago, but I got this question in WTB today and wanted to respond:
(from about halfway up this page, posted by Casagarber)
According to the Institute of Internal Auditors’ Standards,
the internal audit function should have all of the
following competencies except:
Knowledge of key information technology risks.
Knowledge to evaluate fraud risk.
Knowledge of information technology audit techniques.
Knowledge of financial reporting.
The answer is D, because even though financial reporting is helpful as general knowledge, it is not one of the specified comptencies for internal auditors. They absolutely must be familiar with evaluating fraud risk and management, as well as the following for IT: risks, controls, and audit techniques.
See 1210 – Proficiency:
https://na.theiia.org/standards-guidance/Public%20Documents/IPPF%202013%20English.pdf
AUD 84 (1/9/14-Wiley books/TB + free materials)
FAR 83 (5/21/14-the above + NINJA 10 Pt Combo Lite)
REG 84 (7/9/14-Wiley books/TB + NINJA Audio/FC/Notes)
BEC 76 (10/5/14-Wiley books/TB + NINJA Audio/FC)
Disclaimer: My ninja avatar is not meant to imply that I have any affiliation with this site other than being a forum member. That's a pic of a T-shirt that my daughter gave me for my birthday. 🙂
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