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Examen
CIA Exam Part 1 - Chapter 2: Independence, Objectivity, Proficiency, Care, and Quality 2025 Update with complete solution
What should be done if IA has potential impairments to independence or objectivity 
relating to the proposed consulting services? - ANSWER-DISCLOSURES must be 
made to the engagement client PRIOR to accepting the engagement 
Who is responsible for conformance of Proficiency and Due Professional Care? - 
ANSWER-CAE - responsible for IA activity as a WHOLE 
Every internal auditor is responsible for performing engagements with proficiency/due 
professional care 
When is an internal audit activity c...