Câu 139: IIA-CIA-PART1: Certified Internal Auditor - Part 1 The Internal Audit Activitys Role in Governance Risk and Control

Internal auditors who are concerned with potential risks due to the mishandling of records or transactions should take into consideration:

1. A. The type and nature of the activities to be examined. — đáp án hiện tại
2. B. Whether employees in key positions of trust are bonded.
3. C. The history of losses suffered by the company.
4. D. The results of prior risk assessments.