Câu 15: IIA-CHAL-QISA: Qualified Info Systems Auditor CIA Challenge

During a review of employee benefits, a staff internal auditor observed an ambiguity in the incentive compensation policy. If reported, it could negatively impact the internal auditor’s compensation. Which of the following would encourage the internal auditor to be objective in his work?

1. A. Periodic reinforcement of the internal audit activity’s code of ethics disclosure practices. — đáp án hiện tại
2. B. External assessments of the internal audit activity every five years.
3. C. Audit committee review of every engagement report at the conclusion of the audit.
4. D. Internal audit charter approved by the board.