Câu 17: CIA-PART1-2025: CIA Part 1 - Internal Audit Fundamentals

The board asked the chief audit executive (CAE) to assume responsibility for a newly formed risk management function while retaining responsibility for the internal audit function. The new function is comprised of both risk and compliance activities. How should next year’s internal audit of the risk management function be performed?

1. A. It should be performed by a competent assurance provider external to the internal audit function. — đáp án hiện tại
2. B. It should be performed by a qualified audit team in the internal audit function and overseen by the most senior auditor other than the CAE.
3. C. It should be conducted by a team of internal auditors under the supervision of risk and compliance managers.
4. D. It should be performed by a team of the most experienced internal auditors, without oversight or direct involvement from the CAE.