Câu 11: IIA-CHAL-QISA: Qualified Info Systems Auditor CIA Challenge

Regarding assurance and consulting services provided by the internal audit activity, which of the following statements is correct?

1. A. The nature and scope of a consulting engagement and determined by the internal audit activity, based on its risk assessment.
2. B. The nature and scope of an assurance engagement are subject to agreement with management of the area under review.
3. C. Both assurance services and consulting services can be focused on controls or performance or both. — đáp án hiện tại
4. D. The assurance engagement process ends with reporting.