Câu 3: CIA-PART2-2025: CIA Part 2 - Internal Audit Engagement

During planning, the chief audit executive submits a risk-and-control questionnaire to management of the activity under review. Which of the following statements is true regarding the questionnaire?

1. A. It would be an inefficient way for internal auditors to address multiple controls in the activity under review.
2. B. It would limit certain members of the internal audit team from being fully involved in the engagement.
3. C. It would be the most effective way for the internal audit team to obtain a detailed understanding of the processes and controls in the activity to be audited.
4. D. It would be an efficient way for the internal audit team to determine whether specified control activities are in place. — đáp án hiện tại