Câu 116: IIA-CIA-PART1: Certified Internal Auditor - Part 1 The Internal Audit Activitys Role in Governance Risk and Control

In an assurance engagement of treasury operations, an internal auditor is required to consider all of the following issues except:

1. A. The audit committee has requested assurance on the treasury department's compliance with a new policy on the use of financial instruments.
2. B. Treasury management has not instituted any risk management policies.
3. C. Due to the recent sale of a division, the amount of cash and marketable securities managed by the treasury department has increased by 350 percent.
4. D. The external auditors have indicated some difficulties in obtaining account confirmations. — đáp án hiện tại