Câu 320: IIA-CIA-PART1: Certified Internal Auditor - Part 1 The Internal Audit Activitys Role in Governance Risk and Control

In a well-developed management environment, the internal audit activity would.

1. A. Report the results of audit engagements to line management as well as to senior management. — đáp án hiện tại
2. B. Conduct regularly scheduled audits of existing systems and initial audits of new computer systems after they have begun operating.
3. C. Interface primarily with senior management, minimizing interactions with line managers who are the subjects of internal audit work.
4. D. Focus on the maintenance of accounting controls (such as segregation of the duties of authorization, recording, and custody) and report results to the audit committee.