Câu 3: CIA-PART1-2025: CIA Part 1 - Internal Audit Fundamentals

An auditor became aware that senior management’s risk assessment had recently changed after the organization introduced new products. According to the Global Internal Audit Standards, how should the chief audit executive proceed next?

1. A. Request to meet with the board and senior management to discuss the impact of the new products on the organization’s risk management. — đáp án hiện tại
2. B. Allocate internal audit resources to assurance and advisory engagements to help the organization achieve its goals and objectives.
3. C. Explain to the board and senior management how the new products will impact the audit engagement.
4. D. Request that the internal audit function’s most experienced auditors help to determine how to test the changes in the control environment.