Câu 178: IIA-CIA-PART1: Certified Internal Auditor - Part 1 The Internal Audit Activitys Role in Governance Risk and Control

The chief audit executive is revising policies relating to independence and objectivity of the internal audit activity. Which of the following would be a part of the revised policies document?

1. A. Any auditor that received high-value gifts from an audit client must report it to their supervisor.
2. B. Any auditor that received gifts of low-value promotional items from an audit client must report it to their supervisor.
3. C. An auditor does not need to complete an annual conflict of interest form unless the auditor's independence status has changed.
4. D. An auditor may provide consulting services relating to operations for which they had previous responsibilities. — đáp án hiện tại