Câu 172: IIA-CIA-PART1: Certified Internal Auditor - Part 1 The Internal Audit Activitys Role in Governance Risk and Control

In assessing the independence of the internal audit activity, a member of a peer review team should consider all of the following factors except:

1. A. Access to and frequency of communications with the board of directors or its audit committee.
2. B. The criteria of education and experience considered necessary when filling vacant positions on the audit staff. — đáp án hiện tại
3. C. The degree to which auditors assume operating responsibilities.
4. D. The scope and depth of engagement objectives for the audit engagements included in the review.