Câu 141: IIA-CIA-PART1: Certified Internal Auditor - Part 1 The Internal Audit Activitys Role in Governance Risk and Control

Which of the following examples best describes how an internal auditor should behave while listening to an engagement client talk about human resource process problems?

1. A. The auditor should gather their thoughts in order to have a response immediately ready for the client.
2. B. The auditor should integrate the information the client provides with the information that is already known. — đáp án hiện tại
3. C. The auditor should make an internal note of the clients gestures, demeanor, and body language, rather than paying close attention to the content of the discussion.
4. D. The auditor should mentally plan the next steps of the audit engagement.