Câu 35: CIA-PART1-2025: CIA Part 1 - Internal Audit Fundamentals

Which of the following statements is true regarding assurance and advisory services provided by an internal audit function?

1. A. When internal auditors are performing an advisory engagement, they always focus on the organization as a whole.
2. B. When internal auditors are performing advisory engagements, they focus only on areas not covered by assurance engagements.
3. C. Advisory services are mainly applicable during the planning stages of projects to assess relevant risks.
4. D. The type of information required depends on whether the engagement is assurance or advisory. — đáp án hiện tại