Câu 241: IIA-CIA-PART1: Certified Internal Auditor - Part 1 The Internal Audit Activitys Role in Governance Risk and Control

According to IIA guidance, which of the following statements is true regarding consulting engagements performed by the internal audit activity?

1. A. Consulting engagements typically involve four or five parties: the internal audit activity, engagement client, senior management, board, and sometimes the external auditor.
2. B. The scope of a consulting engagement is determined by either the engagement supervisor or chief audit executive, and it is finalized prior to beginning fieldwork. — đáp án hiện tại
3. C. According to the Standards, internal auditors are permitted to carry out certain management functions during a consulting engagement.
4. D. A preliminary risk assessment may not be needed for consulting engagements, because the expectations and objectives of the engagement are determined by the engagement client.