Câu 2: IIA-CIA-PART1: Certified Internal Auditor - Part 1 The Internal Audit Activitys Role in Governance Risk and Control

According to the Standards, the organizational status of the internal audit activity:

1. A. Must be sufficient to permit the accomplishment of its audit responsibilities. — đáp án hiện tại
2. B. Is best when the reporting relationship is direct to the board of directors.
3. C. Requires the board's annual approval of the audit schedules, plans, and budgets.
4. D. Is guaranteed when the charter specifically defines its independence.