Câu 16: CIA-PART2-2025: CIA Part 2 - Internal Audit Engagement

What is the main purpose of completing a preliminary risk assessment before starting an assurance engagement's fieldwork?

1. A. To set the objectives of the engagement. — đáp án hiện tại
2. B. To establish adequate criteria for the subsequent evaluation of engagement findings.
3. C. To confirm the risks identified through the internal audit function’s annual risk assessment.
4. D. To develop recommendations for improvements to the risk management processes.