Câu 121: IIA-CIA-PART1: Certified Internal Auditor - Part 1 The Internal Audit Activitys Role in Governance Risk and Control

Which of the following audit findings would have the least impact (either positive or negative) on a department's control environment?

1. A. The department makes long-term investment risk decisions to maximize return on investment. — đáp án hiện tại
2. B. The department manager sets and demonstrates a tone of honesty and integrity in all business dealings.
3. C. Many department functions are duplicated or verified by other department employees.
4. D. Deficiencies were found in the appropriate authorization of transactions.