Câu 341: IIA-CIA-PART1: Certified Internal Auditor - Part 1 The Internal Audit Activitys Role in Governance Risk and Control

An internal auditor failed to identify transactions between the parent organization and a subsidiary. What is the most likely reason for the failure?

1. A. The auditor misunderstood the audit objectives.
2. B. The auditor lacked professional skepticism. — đáp án hiện tại
3. C. The auditor's fieldwork was not properly supervised.
4. D. The auditor lacked an understanding of the organization.