Câu 32: IIA-CHAL-QISA: Qualified Info Systems Auditor CIA Challenge

Which of the following disclosures must the chief audit executive (CAE) include when communicating the results of the quality assurance and improvement program to senior management and the board?

1. A. Authority and responsibility of the internal audit activity.
2. B. Hours and sources of continuing professional education.
3. C. Scope and frequency of both the internal and external assessments. — đáp án hiện tại
4. D. Independence and objectivity impairments of the CAE.